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2020 (11) TMI 165
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....S. Ramesh For the Appellant : Mr.N.Viswanathan For the Respondents : Mr.A.P.Srinivas, Senior Standing Counsel JUDGMENT DR.VINEET KOTHARI, J. The present appeal has been filed by the Assessee aggrieved by the order dated 26 February 2020 whereby the learned Tribunal dismissed the Appeal of the Assessee only on the ground of delay in filing the same, which was as much as 764 days, fro....
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....d to expand his business to other ports, he apprehends that he would not be able to get no objection certificate for obtaining extension of license to other ports. Though it is sated that the appellant apprehends that he would not be able to obtain NOC, there is no evidence brought forth before me that he made any request and the same was rejected. It is merely his apprehension. He is still workin....
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.... remedy. Though law of limitation is not meant to destroy the right of parties, it cannot favour this who are sleeping. In the present case, the appellant has deliberately opted not to file appeal initially. Thereafter, this appeal is filed on on the advice given that the penalty can be set aside as per the decision of the Hon'ble High Court of Delhi. As discussed earlier there is no ....
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....of delay which occurred for bona fide reasons which is mainly contended to be wrong legal advice given to the Appellant Assessee. 4. The learned Counsel for the Department does not seriously dispute this factual position about the finding of the enquiry officer in favour of the Assessee, however, he supports the impugned order, as the delay is huge. 5. Having heard the learned Counsel for th....