2018 (7) TMI 2001

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..... ada, C.A. For the Respondent : Shri M. Suresh, Dy. Commr. (A.R) ORDER Per : Dr. D.M. Misra This miscellaneous application is filed seeking condonation of delay of 387 days in filing the appeal before this forum. 2. Ld. Chartered Accountant for the appellant explaining the reasons FOR delay submits that one of the partner Shri Vithal Savani expired in the year 2010 and the entire business was .....

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..... t convincing inasmuch as the delay in filing the appeal was attributed to the demise of one of the partner in the year 2010 and the old age of the present partner. We find that the present partner is of 64 years and the other partner expired eight years ago. Thus the reasons cited by the appellant for condonation of delay of more than one year cannot be construed as reasonable and sufficient in fi .....

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