2013 (5) TMI 109

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..... nt. It is seen from the Tribunal Order dated 18.4.2011 as referred by the assessee that the applicant engaged counsel to appear hearing before this Tribunal. So, the contention of the assessee that the delay was caused due to sickness of the C.A., cannot be accepted - COD applications dismissed. - Appeal Nos. ST/COD/461/11, ST/S/335/11 & ST/485/11 - - - Dated:- 10-4-2013 - Shri P.K. Das and Shr .....

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..... /11 01-10-08 to 31-03-09 21-12-10 20-03-11 26-08-11 158 days ST/40232/13 01-04-09 to 30-09-09 30-06-12 30-09-12 05-02-13 128 days ST/40233/13 01-10-09 to 31-03-10 14-09-12 14-12-12 05-02-13 53 days 4. The learned consultant for the appellant submits that appellant is a proprietor .....

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..... t. 18.4.11. He submits that delay occurred due to sickness of the learned Chartered Accountant, Mr. J. Purushothaman, who was entrusted to file appeal. There is no negligence or inaction on the part of applicant. 6. On the other hand, Ld. AR for Revenue submits that medical certificate produced by the applicant would reveal that the learned Chartered Accountant was admitted on 20.4.2011 and disc .....

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