TMI Blog2014 (8) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... t filed and the medical certificate have to be accepted. No doubt, the Accounts Manager should have and could have handed over the paper before 25th and even when he was in bed rest, he could have handed over it to the company. But, he apparently did not do so. No doubt, it would appear that no sufficient care was taken by the Accounts Manager of the company and as pointed out the company also did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Misc. Order No. M/837/2012-WZB/AHD - Dated:- 10-5-2012 - Shri B.S.V. Murthy, Member (T) Shri M.A. Patel, Consultant, for the Assessee. Shri S.K. Mall, AR, for the Revenue. ORDER The appellant is seeking condonation of delay of 86 days in filing the appeal. The ground sought for seeking condonation of delay is that the Accounts Manager, who received the order on 20-7-2011, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days, he simply kept the order with him and did not choose to hand over it to the company. Further, he also submits that the company is totally negligent. When the Accounts Manager met with an accident, company did not take sufficient care to consult him whether any important matter is pending, and no explanation was given as to why the company did not do anything. 3. He also relied upon sever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e accepted. No doubt, the Accounts Manager should have and could have handed over the paper before 25th and even when he was in bed rest, he could have handed over it to the company. But, he apparently did not do so. No doubt, it would appear that no sufficient care was taken by the Accounts Manager of the company and as pointed out the company also did not take care. 5. In any case, this is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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