2017 (4) TMI 436

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..... , for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal along with an application for stay. 2. Heard the parties and perused the impugned order. 3. On perusal order, we find that it is recorded by ld. Commissioner (Appeals) in the impugned order that against the adjudication order dated 30-3-2011 the appellant filed an appeal on 19-9-2011 alon .....

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..... at the accountant left the job and demand being on lower side and the status of the appellant can be understood that appellant is poor person. In that circumstances, it would be in the interest of justice to grant an opportunity to the appellant of being heard on merits. In that circumstance, we condone the delay In filing the appeal before the ld. Commissioner (Appeals) and remand the matter back .....

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