2019 (1) TMI 1045
X X X X Extracts X X X X
X X X X Extracts X X X X
.....S GARG The applicant has filed an application seeking condonation of delay of 1745 days in filing the present appeal. Along with the application, the applicant has filed an affidavit stating the reasons for such a long delay in filing the present appeal. The applicant has stated in the affidavit that he is a Srilankan resident and came to India and was intercepted at the Airport and the officer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the revision before the Revisionary Authority has been filed by mistake. The applicant has also stated that the order of the Revisionary Authority was received by the appellant on 30.07.2018 and thereafter they have filed the appeal on 06.08.2018 i.e. within a week. The learned counsel further submitted that there is no deliberate intention on the part of the appellant and delay occurred on ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... there is an inordinate delay in filing the present appeal. 3. After considering the submissions of both the parties, I find that the delay in this case is not deliberate and intentional but the same has occurred on account of the fact that the appellant has approached the wrong forum by filing the revision petition before the Revisionary Authority and the Revisionary Authority after four years h....


TaxTMI
TaxTMI