TaxTMI 
TaxTMI 
2006 (3) TMI 652
X X X X Extracts X X X X
X X X X Extracts X X X X
....or Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - By this COD application, the appellant is seeking condonation of delay of 233 days. The contention of the appellant is that the papers had been handed over to Shri Srinivasa Reddy in February, 2005, however, his junior had misplaced the papers. Shri Srinivasa Reddy was not attending the office regularly du....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the month of February, 2005 the case bundle containing all relevant papers were misplaced in his office. Despite undertaking thorough and exhaustive search at the office and his residence, he was unable to trace them. Due to misplacing of Order-in-Appeal, he could not file the appeals within the stipulated time. He stated that he could locate the papers only in first week of November, 2005, when h....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... limitation. The party and the Counsel ought to have prepared another set of papers and build the file to file an appeal, instead they left the matter as it is. Even in terms of the affidavit of the Advocate for Mr. Sudhakar Reddy, the case bundles were lost in February, 2005 and they were aware that the appeals were to be filed on or before the stipulated time. There was sufficient time to build ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....65 where the delay was not condoned as no sufficient cause was shown. 4. On a careful consideration, we agree with the contentions made by the learned JDR that even before the time expired for filing the appeal, the appellants as well as their counsels were aware about the misplacing of the file. They had not taken any steps to build the papers and to file an appeal before the expiry of the ....