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TMI Blog2013 (7) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... e order-in-original, the appellant did not care to take corrective measures - he proceeded to file the present appeal – appeal decided against the assessee. The plea of the learned consultant for transmitting the appeal to the Commissioner (Appeals) or for issuing other directions to the Commissioner (Appeals) cannot be accepted as we do not have equitable powers. Such a course of action can invite more appeals of this nature from ill-advised parties. - Appeal No. 2446 of 2012 - - - Dated:- 8-8-2012 - Mr. P.G. Chacko and Mr. M. Veeraiyan, JJ. For the Appellant: Mr. Unnikrishnan, Consultant For the Respondent: Mr. Ganesh Havanur, Additional Commissioner (AR) JUDGEMENT Per: P.G. Chacko; The stay application filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The submissions made by the learned consultant with regard to the filing of appeal with the Commissioner (Appeals) and its return and also the submissions made by the learned Addl. Commissioner (AR) regarding the issue of corrigendum are evidenced by the respective documents presented to us today. 3. There is a fervent plea from the learned consultant for the appellant that the appeal before us be transmitted to the learned Commissioner (Appeals) in the interest of justice. This plea has been vehemently opposed. At this stage, without prejudice to his earlier submissions, the learned consultant prays for a direction to the learned Commissioner (Appeals) to accept the party s appeal after condoning the delay in the above facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt grounds. Unfortunately, the present appeal was filed with this Tribunal at a time when much time was left for the appellant to prefer an appeal to the Commissioner (Appeals). According to the tenor of submissions made by the learned consultant, the appellant was ill-advised. Seemingly, he blindly chose to go by the defective preamble to the order-in-original rather than by the provisions of the statute. Even after receipt of the corrected preamble to the order-in-original, the appellant did not care to take corrective measures. He proceeded to file the present appeal. At the same time, we have also found palpable carelessness on the part of the Registry, which ought to have noted that an appeal against a Joint Commissioner s order was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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