2024 (3) TMI 1520

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....'ble Justice Rajarshi Bharadwaj For the Appellant : Mr. K.K. Maity, Advocate, Mr. Abhradip Maity, Advocate. For the Respondent : Mr. Vasudev A., Advocate. ORDER 1. Heard Sri K. K. Maity, learned senior standing counsel for the appellant. 2. This appeal is reported to have been filed beyond limitation by 704 days along with the delay condonation application. 3. The impugned order ....

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....nt appeal has been filed beyond limitation by 704 days. 5. We have perused the GA/4054/2017. On perusal of the delay condonation application we find that the appellant has completely failed to explain the delay. It is admitted case of the appellant that the copy of the impugned order of the tribunal was received by the Kolkata Commissionerate on 20.7.2015. The respondent/assessee has also infor....