2015 (2) TMI 798
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....Per B.S.V. MURTHY Appeal has been rejected on the ground that there was a delay of one day in filing the appeal. The observations of the Commissioner (Appeals) for rejecting the application for condonation of delay and rejecting the appeal are given in the part of para 9 of the order and same are reproduced below : &nb....
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....which is irregular. Even in the COD application, the appellant has failed to provide a valid reason for the delay in filing the appeal. His contention of being confused regarding the filing of the appeal due to shifting of the Commissioner (Appeals)s office from Mangalore to Mysore is baseless, in this regard. His claim is far-fetched and not reasonable in the given circumstances as I find that t....