TMI Blog2016 (8) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... o file an appeal - Held that:- it is true that the appellant ought have been more vigilant. The fault of the employee cannot be a reason normally for the condonation of the delay. But, considering the fact, according to the appellant, that the business is already closed, we are of the view that the some leniency can be shown. - Appeal allowed - Appeal No.677 of 2016 and CMP.5481 of 2016 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay. Holding that the delay was not properly explained, the Tribunal dismissed the application, forcing the assessee to come up with the above further appeal. 4. Due to the fact that the service of the copy of the Order in Original upon the appellant was admitted, the Tribunal came to the conclusion that the reasons stated for the delay were not acceptable. But, merely because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance for preparing the appeal. Thus, the applicant had missed the time limit of 3 months for filing the appeal. The applicant would state that the delay of 6 months 10 days therefore be beyond the reasonable control of the applicant. 6. It is true that the appellant ought have been more vigilant. The fault of the employee cannot be a reason normally for the condonation of the delay. But, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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