TaxTMI 
TaxTMI 
2020 (7) TMI 86
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....E MS. RACHNA GUPTA, MEMBER(JUDICIAL) Present for the Appellant: Shri R K Mishra, AR Present for the Respondent: None ORDER PER RACHNA GUPTA : In compliance of the previous order dated 16 September, 2019, learned Authorized Representative of the Department has placed on record the explanation in the form of datesheet chart. It is submitted by the learned AR with respect to the application pray....
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....r Condonation of delay which is otherwise a subject matter between the appellant and Bench itself, we are of the opinion as follows: 4. From the date sheet as placed on record, it is clearly apparent that the order in appeal as has been proposed to be challenged was earlier accepted by the Committee of Commissioners and the Commissioner Jaipur gave the acceptance on 19 December, 2018. The extract....
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.... explanation has been given time, but in view of the above observations, we do not find the said explanation to be a sufficient cause for condoning the delay. It is rather observed that altogether new reason has been quoted for the impugned delay which also is highly unreasonable and unjustified. 6. The limitation statute when specifically provides a time period for filing the appeals, the purpos....