2020 (3) TMI 923

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....ri Alok Arora, Advocate for the Appellant Shri Rakesh Kumar, Authorised Representative for the Respondent ORDER RACHNA GUPTA Application praying for condonation of delay, heard. 2. It is submitted on behalf of the applicant that the order of Commissioner (Appeals) date 12th of June, 2019 was received by the appellant only on 21st June, 2019. It is thereafter that the employee of the applicant....

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....ed to have been responsible for the impugned matter, no doubt, had left appellant's job on 9th July, 2019, but applicant is silent about the date of joining of the person, who succeeded him. Otherwise also after the day the person left there still was sufficient time with the appellant to make necessary arrangements and to avoid the impugned delay. Thus, we are of the opinion that there is absence....