2013 (5) TMI 617

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....MENT Per : Mr. M.V. Ravindaran; This application is filed for condonation of delay of 40 days in filing appeal before the Tribunal. 2. Learned Chartered Accountant submits that the delay has occurred due to resignation of the concerned person and not handing over the impugned order to the consultant for processing the same. 3. Heard the learned Assistant Commissioner (A.R.) and perused....