TMI Blog2015 (10) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... of the failure of the respondent to even disclose the name of the Chartered Accountant making their application for condonation of delay casual in nature. Now that the appellant has furnished proper details of the Chartered Accountant in question and also explained the steps taken by it subsequently in the additional affidavit in support of the application for condonation of delay filed earlier, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6193 of 2013. 3. Learned Counsel for the appellant submits that the appeal could not be filed before the Tribunal within time and was delayed by 175 days on account of the fact that the previous Chartered Accountant, Shri Sunil Kumar Agrawal of Odisha entrusted with the responsibility did not perform his obligations and the appellant was required to make alternate arrangement which occasioned d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ways desirable in preference to an order on technicalities. In the facts of the case, we are satisfied to condone the delay and direct restoration of the appeal before the Tribunal for disposal in accordance with law. 6. All other aspects, including statutory, remain within the discretion of the Tribunal in accordance with law. 7. The order dated 8-4-2013 is set aside. The appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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