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TMI Blog2018 (3) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. ORDER The above application for condonation of delay is filed by the appellant seeking to condone the delay of 860 days in preferring the appeal. 2. On behalf of the appellant, the Ld. Counsel, Shri Sathish Sunder reiterated the grounds stated in the application. He submitted that it came to the knowledge of the appellant that the proceedings before the first appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is negligence and willful laches on the part of the appellant for which the delay has occurred. The appellant was aware of the proceedings pending before the Commissioner (Appeals). The impugned order was passed in 2014 and the same has been despatched to the appellant vide speed post on 08.09.2014. This being so, the appellant cannot turn around to say that they were not aware of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vit, the Director has sworn that there was restructuring/reorganizing the company and there was chaos with regard to books of accounts as they remained unreconciled. That only after completion of reorganization, it came to the notice of the company that an amount of Rs. 3,58,253 being the refund claim pertaining to the appeal remain unreconciled. On perusal of this affidavit as well as grounds sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that was despatched from the department. This being the case, I find that there is willful laches and negligence on the part of the appellant in filing appeal before the Tribunal within prescribed time. I do not find sufficient cause to condone the delay. The miscellaneous application for condonation of delay is dismissed. Consequently, the appeal also stands dismissed. (Order dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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