2013 (5) TMI 146

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....AR) JUDGEMENT Per P.K. Das; The applicant has filed this application for condoning the delay of 18 days involved in filing of the appeal. The learned counsel submits that the file was misplaced in his chamber during shifting of his office. He submits that he has filed an affidavit to establish his case. 2. After considering the submissions of both sides, we condone the delay of 18 days....

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....He submits that it is proposed to be amended in this Budget insofar as the words by speed post with proof of delivery has to be incorporated under Sec. 37C of the Act. 6. We are not impressed with the submission of the learned counsel. It is an admitted position that the order was served to the appellant. It is seen from the copy of the speed post acknowledgement that one Mrs. S. Gomathi, daugh....