TaxTMI 
TaxTMI 
2005 (1) TMI 187
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.... adjournment in the matter. Therefore, the prayer for an adjournment is rejected and the application for seeking condonation of delay is taken up for consideration. There is a delay of 163 days in terms of COD application filed by the appellants. It is stated by the appellants that he was busy in negotiating the sale of the Unit. As the Auditors of prospective purchaser required all papers relating to tax matters be handed over to them, therefore they took steps to hand over the file to Auditors of prospective Buyers. They had also informed the Auditor by their letter dated 17-4-2002 that they are proposing to file an appeal against the Order-in-Appeal No. 208/02 dated 10-4-2002. However, they did not file the appeal as one Shri L. V. Ramac....
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....o dismissed. The appellant is seeking restoration of the appeal by recalling the Final Order No. 824/2004 dated 23-4-2004 wherein the Tribunal has clearly noted that the belated delay in filing the appeal cannot be condoned as the cause of delay has not been explained. Further more, they were taking adjournment on one pretext or the other as they were not even interested in pursuing the matter and hence the matter was decided on merits. The learned Counsel was mentioning that the Bench had directed him to file an affidavit in the matter. 2. We have gone through the order sheets and do not find any mention of such a direction to file an affidavit and the matter was not argued at any time as the learned Counsel and appellants were seeking ad....