Commissioner (Appeals) Lacks Power to Condon Delay in Appeal Filed 272 Days Late Due to Uncontrollable Circumstances.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Condonation of delay in filing appeal - an appeal was filed by the Managing Director of the petitioner-firm with a delay of 272 days, due to reasons, beyond his control, like death of his mother, hospitalization and recovery of his illness - power of Commissioner (Appeals) to condone delay - delay cannot be condoned.....