2021 (7) TMI 30

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....s ORDER Learned counsel for the parties are heard through Video Conferencing. The instant appeal stems from the impugned order dated 3.3.2020 (Annexure A/1) that has been assailed by the Appellant. Brief facts of the matter are that the Appellant is engaged in construction work. Certain queries were raised against the Appellant by the Respondent-Department and a Show Cause Notice was i....

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....on application that only casual statements have been made without any details or supporting documents. According to the Appellant, an accountant had been entrusted to file the appeal but since he had suddenly gone on leave, a new counsel was consulted. The Appellant has not stated as to how the Appellant acquired knowledge that the accountant had not filed an appeal. The Appellant has also not sta....

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....had been satisfied, yet the counsel for the appellant could not appear before the Tribunal on the said date and consequently, as per the story of the Appellant, the Application for Condonation of Delay could not be pressed in proper perspective. Therefore, keeping in mind the principle that a litigant must not be made to suffer for the fault of his counsel, we think that it would be appropriate to....