2013 (5) TMI 617

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..... his application is filed for condonation of delay of 40 days in filing appeal before the Tribunal. 2. Learned Chartered Accountant submits that the delay has occurred due to resignation of the concerned person and not handing over the impugned order to the consultant for processing the same. 3. Heard the learned Assistant Commissioner (A.R.) and perused the record. 4. On perusal of the records, .....

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..... on for condonation of delay is devoid of merits and is dismissed as such. Consequent to dismissal of this COD application, stay petition and appeal also get dismissed. (Dictated and pronounced in the Court)                                & .....

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