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2018 (8) TMI 1400
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....for the Respondent ORDER Per: Anil Choudhary: The issue in this appeal is whether the appellant had filed their appeal within a period of 90 days from the date of passing of impugned order in original before Commissioner (Appeals), i.e. including the condonable period of 30 days. 2. Brief facts are that order in original dated 9.5.2013, which appears to be dispatched by the registered ....
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....eals). However, on being pointed out by the officer of Commissioner (Appeals), Delhi IV, Faridabad, that they have to file the appeal before Commissioner (Appeals), I P Estate, New Delhi, Counsel for the appellant took papers back and refilled the same on 29.12.2013 at I P Estate, New Delhi. The limitation expired on 15.11.2013, i.e. 60 days from date of receipt of order and the appellant filed th....
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....be suffering from the disease 'DM with CAD with HT' and accordingly, needs support of other person to stand and move. Accordingly, due to this there was delay in filing the appeal. Finding the delay reasonably explained, we hold that appeal was filed within the condonable period and there was reasonable cause for the delay. Accordingly, we condone the delay in filing the appeal before Commissioner....