TaxTMI 
TaxTMI 
2022 (5) TMI 1362
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.... with Mr. Prakarsh Airan and Ms. Harpreet Kalsi, Advocates For the Respondent: Respondent-in-person JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Appellant impugns the judgment and order dated 21.10.2016 whereby the application of the appellant seeking condonation of delay of 204 days in filing the appeal challenging order dated 11.08.2014 was dismissed and consequently the appeal was also dismissed....
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....peal for personal reasons and thereafter, another counsel was appointed and documents were sent to him for drafting the appeal. The draft of the appeal was received. Since the appeal was to be filed along with the statutory deposit of fee, request was sent to the Accounts Department for sanction and preparation of the pay order for deposit along with the appeal. Subsequently, the appeal was filed ....
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....the judgments referred are not applicable to the facts of the present case. 7. In Tata Yodogawa Ltd. (supra), the Supreme Court had considered the application seeking condonation of delay wherein it was contended by the Appellants therein that the "legal problem in filing the special leave petitions arose" and the Supreme Court despite opportunities being given found that the Appellant had failed....