2014 (1) TMI 1415

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....t, for the Appellant. Shri R. Nagar, AR, for the Respondent. ORDER The appellant is seeking condonation of delay of 9 months in filing appeal. It was submitted by the ld. Consultant that the delay occurred because the appellant is a proprietary concern and the proprietor manages everything and it is basically one man show. Further, the proprietor is a heart patient and for about 1-2 month....

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.... considering that the appellant is a proprietary firm and is one man show, it cannot be said that the appellant could not understand the order issued to him, which was very clear. 3. After considering the submissions made by both sides, I find that in the case of proprietary firm, it is a one man show, and there can be failure in undertaking the requirements as per law. In view of the pecu....