2014 (8) TMI 663

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....t, for the Assessee. Shri S.K. Mall, AR, for the Revenue. ORDER The appellant is seeking condonation of delay of 86 days in filing the appeal. The ground sought for seeking condonation of delay is that the Accounts Manager, who received the order on 20-7-2011, met with an accident on 26-7-2011 and there was a head injury and consequently he was continuously taking bed rest for 5 months. T....

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.... company is totally negligent. When the Accounts Manager met with an accident, company did not take sufficient care to consult him whether any important matter is pending, and no explanation was given as to why the company did not do anything. 3. He also relied upon several decisions of the Tribunal, wherein it has been held that condonation of delay has to be sought with clean hands and i....

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....en he was in bed rest, he could have handed over it to the company. But, he apparently did not do so. No doubt, it would appear that no sufficient care was taken by the Accounts Manager of the company and as pointed out the company also did not take care. 5. In any case, this is a case where the delay has occurred because of accident resulting in head injury. Certain amount of humanitarian....