2013 (10) TMI 533

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..... 11 - SUPREME COURT OF INDIA] - once the statute does not give the power for condonation of delay, even the appellate authority has no power to condone such delays in filing the appeal before the Commissioner (A) if Commissioner (A)does not have the power - Decided against assessee. - ST/26642/2013-SM - - - Dated:- 6-8-2013 - SHRI B.S.V. MURTHY, J. For the Appellant: Mr. A. Madhu, Accounts .....

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..... ssued by the Civil Surgeon. However, the Commissioner (A) expressed his inability to condone the delay for lack of power given to him under the statute. According to law, he could have condoned the delay of three months whereas in this case the appeal was filed beyond the condonable period of three months also. 3. I find that nothing has been indicated by the appellants in their appeal memorandu .....

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