2017 (8) TMI 1338

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..... sel. O R D E R C.M.No.31340 /2017 (Exemptions) 1. Allowed subject to all just exceptions. C.M.No.31339/2017 (delay of 278 days in filing) 2. There is an extraordinary delay of 278 days in filing the appeal. The explanation offered in the application for condonation of the said delay reads as under: "3. There was a delay of 278 days in filing the present Appeal, since against the impugned or .....

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..... led the present appeal within time and mentioned in the memorandum of appeal that the Appellant has also moved an application before the ITAT. In fact, there are numerous occasions when appeals are filed by the parties in this Court without waiting for the decision of the ITAT in the application filed under Section 254 of the Act. Invariably, in such event, the party mentions in the memorandum of .....

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