2018 (9) TMI 130

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....ellant: Mr. Deepak Vajpay, CA Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER PER: RACHNA GUPTA Arguments on application for condonation of delay heard. Ld. Counsel for the applicant has submitted that the assessee M/s. Rai Enterprises was a proprietorship firm run by Shri Santosh Rai. The order in appeal dated 8th May, 2014 said Shri Santosh Rai has expired on 3rd November, 2016. T....

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....nicated well within time. There is no cogent reason to allow the condonation of delay. Application is prayed to be rejected. 3. After hearing both the sides and perusing the record, we are of the opinion that the order under challenge was announced on 18th May, 2014. The assessee, the Proprietor thereof passed away on 3rd November, 2016 i.e. after 2 years of the date of order under challenge. The....

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....ficient to not to extend any benefit in favour of the applicant. Perusal of record also shows that an observation of the original adjudicating authority in the order dated 23rd December, 2011 highlighting the conduct of the then assessee observing that despite several communications and notices to the assessee/ deceased Santosh Rai he had been non-cooperative with the Department for providing any ....