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2014 (9) TMI 488 - KERALA HIGH COURTCondonation of delay - delay of 40 days over and above the condonable period - delay in appeal before Commissioner (Appeals) - according to appellant, the said delay was on account of lapses on the part of counsel to whom the matter was entrusted and there was no deliberate intention. - Held that:- beyond six months from the date of service of the order impugned, Appellate Authority cannot consider application for condonation of delay and there is justification in rejecting such application filed by the appellant. - Decided against the assessee.
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