2014 (8) TMI 639

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....nsel, GOI (Taxes) And Sri Jose Joseph, SC JUDGMENT The petitioner is aggrieved by the dismissal of his appeal as a consequence of the dismissal of the delay condonation application. The appeal was filed with a delay of six years, eight months and three days. The reason stated is that the petitioner had in fact, remitted the appeal fees as evidenced by Ext.P4 Challan and had also despatched t....

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.... taken at its face value, it was the bounden duty of the petitioner to enquire about the appeal after the same was despatched through courier, especially since no acknowledgement was received by the petitioner. Obviously, though the contention, is that the appeal was despatched on 03.06.2006; the petitioner did not enquire about its fate for more than six years. 3. The further contention raised....

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....o know of such order having been passed and any diligent litigant would have made enquiries with respect to the appeal despatched by him through courier. More so, when an identical claim raised by, other similarly placed persons, was allowed in the year 2006. 4. In such circumstance, this Court does not find any reason to interfere with Ext.P7 order of the Tribunal. Like any litigant, the Depar....