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2014 (6) TMI 200 - PUNJAB & HARYANA HIGH COURTCondonation of delay - whether there was sufficient cause for condonation of delay of about one and a half year in filing the appeal before the Tribunal - Held that:- no ground for condonation of colossal delay of about one and a half year in filing the appeal before the Tribunal has been made out. Even the Tribunal while dismissing the application for condonation of delay filed along with the appeal against the order dated 9.8.2010 (Annexure P-3) passed by the Commissioner (Appeals), noticed that the application was blank as number of days of delay in filing the appeal had not been mentioned therein and also the verification date was blank. It was one Bindu Gupta, DE (Legal) Office of GMT, Patiala who had verified such application by an affidavit - In the absence of definite averments and substantive proof with material to substantiate the reasons for condonation of delay, no justification for condonation of exorbitant delay of about one and a half year in filing the appeal before the Tribunal arises - Decided against the assessee.
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