2013 (8) TMI 550

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..... ed against Assessee. - Appeal No. 399 of 2012 - - - Dated:- 30-5-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri Bipin Garg, Advocate For the Respondent: Shri Govind Dixit, Authorized Representative (DR) JUDGEMENT Per. G. Raghuram :- Condonation of a delay of 351 days is sought. The appeal by the assessee is preferred against the appellate order dated .....

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..... of an error by one of his assistants. 2. The C.A. is the agent of the appellant and the appellant is accountable for the agents lack of diligence. There is no satisfactory cause shown for the near one year delay in preferring the appeal, beyond the three months provided for preferring an appeal. We are not satisfied that reasonable cause is shown for the delay. The COD application is therefore .....

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