2015 (8) TMI 105

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....ri K. Radia, Chartered Accountant For The Respondent : Shri Alok Srivastava, Authorised Representative Per : Mr. P.K. Das; The applicant filed this application for condonation of delay of 130 days in filing the appeal. 2. Learned Counsel on behalf of the applicant submits that the applicant is a proprietorship firm and the proprietor was suffering from Eye problem from July 2014. He was advis....

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....ehalf of the Revenue submits that the delay was occurred due to negligence of the employee of the applicant firm and this can not be a reason to condone the delay. He further submits that eye problem of the proprietor was even before receiving the impugned order. The main contention of the learned Authorised Representative is that the delay is only for the reason negligence of the applicant and th....