2018 (6) TMI 1429

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....ppellant. Mr. Guna Ranjan, A.R. for the Respondent. [Order per: M. V. Ravindran] This application is filed for condonation of delay of 630 days in filing the appeal before the Tribunal. 2. Heard both sides and perused the records. On perusal of records, it transpires that the delay is sought to be condoned on the ground that impugned order was delivered to Chartered Accountant, who was....

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....t was unaware of the development (as claimed in affidavit), in our view appellant should be given an opportunity to fight his case on merits. Accordingly, we are of the considered view that the delay in filing the appeal before Tribunal needs to be condoned. since the delay is substantial, we visit the appellant with a cost of Rs. 15,000/- (rupees fifteen thousands only) to be paid to the Commissi....

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....0 INDIA NON तेलंगाना TELANGANA 1911 456 Date 1-05-18 Rs. 100/- P. Sriminosa roo Sold to.. S/o. Die. W/o. Suso 00100100100 01001001001 JUDICIAL 8 0100100 10010 010010 10010 592184 Self H AFFIDAVIT M. SARITHA DEVI Licenced Stamp Vendor No. 16-04-1/2005, Ren. No.16-04-25/2017 H.No.8-3-903/F, Opp.Ima....

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....ith original authority and also with the Commissioner (Appeals). He filed the appeal before the Commissioner (Appeals) and also attended hearing. We were under the impression that the appeal is pending disposal by the Commissioner (Appeals). However, when we received communication dated 31/01/2018 from the department about payment of tax, we tried to contact the Chartered Accountant an....