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Condonation of delay in filing appeal - an appeal was filed by the Managing Director of the...

Condonation of delay in filing appeal - an appeal was filed by the Managing Director of the petitioner-firm with a delay of 272 days, due to reasons, beyond his control, like death of his mother, hospitalization and recovery of his illness - power of Commissioner (Appeals) to condone delay - delay cannot be condoned. .....

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