2013 (8) TMI 550

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....Per. G. Raghuram :- Condonation of a delay of 351 days is sought. The appeal by the assessee is preferred against the appellate order dated 13/12/2010 which is stated to have been received by the petitioner on 15/12/10. The appeal was, however, filed on 29/02/12. The reasons stated in paragraph 3 to 6 of the COD application are that the matter was entrusted to the C.A.; all documents relating t....