TMI Blog2021 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to the Appellant, an accountant had been entrusted to file the appeal but since he had suddenly gone on leave, a new counsel was consulted. The Appellant has not stated as to how the Appellant acquired knowledge that the accountant had not filed an appeal. The Appellant has also not stated on which date the Appellant acquired knowledge that the appeal had not been filed by the accountant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l stems from the impugned order dated 3.3.2020 (Annexure A/1) that has been assailed by the Appellant. Brief facts of the matter are that the Appellant is engaged in construction work. Certain queries were raised against the Appellant by the Respondent-Department and a Show Cause Notice was issued to the Appellant in this regard. Being aggrieved by it, the Appellant preferred certain legal reme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to the Appellant, an accountant had been entrusted to file the appeal but since he had suddenly gone on leave, a new counsel was consulted. The Appellant has not stated as to how the Appellant acquired knowledge that the accountant had not filed an appeal. The Appellant has also not stated on which date the Appellant acquired knowledge that the appeal had not been filed by the accountant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate and consequently, as per the story of the Appellant, the Application for Condonation of Delay could not be pressed in proper perspective. Therefore, keeping in mind the principle that a litigant must not be made to suffer for the fault of his counsel, we think that it would be appropriate to set aside the impugned order dated 3.3.2020 bearing number ST/A/50688/2020/CU[DB] and condone the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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