TaxTMI 
TaxTMI 
2019 (4) TMI 1556
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....and in law, the Tribunal was correct and justified in dismissing the application seeking condonation of delay in filing the appeal on the ground that the medical certificate produced by the appellant was not supported by documentary evidence without putting the appellant's to notice as to which additional documentary / corroborative evidence was required in support of its bonafide claim when the appellant had filed an affidavit in support of the medical certificate? (b) Whether in the facts and circumstances of the case and in law, the Tribunal was correct and justified in dismissing the application seeking condonation of delay in filing the appeal on the ground that the medical certificate has been issued by a pediatric surgeon faili....
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....he condonation application, dismissed the appeal. This by holding that the reasons given for not filing the appeal in time, mainly the proprietor being bed ridden in view of the fact that he was suffering from back pain, is not supported by medical evidence. It is to be noted that the Medical Certificate produced by the appellant in support of his back pain, was of a Paediatric surgeon. Thus, the Tribunal doubted the genuineness of the reasons made out by the appellant for the delay in filing the appeal. This resulted in dismissal of the condonation of delay application on the ground that the delay was attributable to the negligence of the appellant. Resultantly, the appeal was also dismissed. 7. We note that the Tribunal found the delay i....