2015 (1) TMI 1260

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....AL MEMBER AND MR. B.S.V. MURTHY, TECHNICAL MEMBER For the Petitioner : Mr. M.S. Nagaraja, Advocate And T. Rajeswara Sastry & Associates For the Respondent : Mr. Pakshi Rajan, AR ORDER PER: ARCHANA WADHWA There is a delay of 242 days in filing the present appeal. The impugned order was passed by the Commissioner on 25.06.2012 and was admittedly received by the appellant on 04.07.2012. Thereaf....

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....elief that such production of documents is required before Commissioner, started looking for such documents. However subsequently the said Shri. G. Kasivisweswar Rao left the job on 1st of October 2012, as he was suffering from mental depression and wanted to float his own consultancy firm. However before leaving the job, the fact of receipt of the said order of Commissioner was not brought to the....

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....He submits that in the absence of sufficient and reasonable grounds for the delay, COD application should be rejected. 4. We have considered the submissions made by both the sides. The order impugned in the present appeal was admittedly received by the appellant on 04.07.2012 read with the corrigendum received on 19.07.2012. Even if the date of receipt of corrigendum is considered to be the relev....

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....ification in the appellants contention that the said person was suffering from mental depression and wanted to float his own consultancy and left the job without handing over all the requisite papers to the management or the other responsible person. 5. Otherwise also, as per the learned advocate, the appellant came to know about the passing of the order when the Revenue approached them for reco....