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TMI Blog2013 (4) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... l certificate on record to show any such illness of the father for the said period. The available records are a miscellany which has not been interpreted or explained to us. The COD application is dismissed as devoid of merits. - C/2971/2011 - - - Dated:- 1-4-2013 - SHRI P. G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Mrs. Vijaya Prakash, Advocate For the Respondent: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oblems and the company had severe financial problems and hence the appeal could not be filed within the statutory period of limitation. Today, the learned counsel for the appellant reiterates the averments of the deponent and refers to certain medical records filed with the COD application. The learned counsel prays for condonation of the delay of the appeal. 2. The learned Superintendent (AR) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the way of Shri Vema Reddy Kumar filing appeal against the Commissioner s order within the statutory period. It is therefore urged that the COD application be rejected. 3. We have given careful consideration to the submissions and have found no satisfactory explanation of the heavy delay involved in the filing of the appeal. The appeal was filed belatedly by the son who was a Director of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrespondence with the department on the subject matter of this case in 2009. Obviously, Shri Vema Reddy Kumar could have filed the captioned appeal without delay. He has filed the appeal after 6 years and 278 days without any cogent explanation of the heavy delay. 4. The COD application is dismissed as devoid of merits. Consequently, the appeal also gets dismissed along with stay application. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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