2013 (7) TMI 783

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..... uram :- These applications are filed by the petitioner/ appellant/assessee for condonation of delay. Since the facts are substantially similar in all the three applications, we record the facts in COD application No. 4281/2012 as representative of facts in the other applications for condonation of delay, as well. The petitioner has filed the appeal against the order of the appellate Commissioner .....

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..... conduct of its agent. 2. Since, no reasons justifying the delay are set-forth in the several applications seeking condonation, we are unable to exercise discretion to condone the delay. In the above circumstances, the applications for condonation of delay are without substance and are accordingly dismissed. Consequently stay applications and the appeals stand dismissed as well. (Dictated and pr .....

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