2018 (9) TMI 1591

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....annan, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench This is an application for condonation of delay filed by the appellant seeking to condone the delay of 467 days in filing the appeal. 2. On behalf of the appellant, ld. counsel Shri M. Kannan appeared and argued the matter. He submitted that the impugned order was communicated to ....

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....e tax matters was affected by cancer and he frequently went to hospital for treatment. Due to his frequent absence for taking treatment, he was mentally disturbed and he failed to bring to the notice of the management about the Order-in-Appeal passed against the appellant and the required follow up. Thus the management was totally unaware of the situation and they failed to file the appeal within ....

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....ound put forward by the appellant is that the staff who was looking after the service tax matters was affected by cancer and due to his treatment he was mentally disturbed and failed to bring it to the notice of the management about the impugned order. It is also initially stated by him that they were not able to raise funds for making the predeposit. The delay of 467 days is very large and such e....