TMI Blog2010 (12) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... igence and in terms of principles laid down by the Apex Court in the case of Commissioner, Land Acquisition Vs. MST Katiji as reported on (1987 - TMI - 40082 - SUPREME Court) will cover the issue and hence, prays for condonation of delay - It seems the appellant had not put in place any system that would have enabled him to exercise his legal right appeal under the law - The application for condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission that on 27.5.2010 concerned person got the order copy of the impugned order and noted the date as 27.5.2010 and the entire file was entrusted to him for drafting the appeal. It is his submission that after preparation of the appeal and other papers and at that time of finalizing the appeal, he as a Chartered Accountant wanted to ascertain the actual date of receipt of the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Assistant Finance Controller of the appellant / applicant as regards the submissions made by him as above. 4.Learned departmental representative on the other hand would submit that the appellant has not explained the delay satisfactorily and there cannot be any condonation on delay. 5.We have considered the submissions made at length by both sides and perused the records. On perusal of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat would have enabled him to exercise his legal right appeal under the law. In the absence of any such proper justification, we are of the considered view that the applicant / appellant has not made out a case for condoning the delay of 42 days in filing the appeal. In view of this, we dismiss the application for condonation of delay as without merits. Consequently, the appeal also stands dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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