2015 (1) TMI 416

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..... the mother of the authorized representative was facing and it was also submitted that mother expired on 7.5.2013. We find that the Commissioner (A) could have condoned this delay. Having regard to such tragic circumstances, we consider it appropriate that the Commissioner (A) should be directed to hear the appeal after condoning the delay in accordance with law. Accordingly, the impugned order is .....

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..... f ₹ 9,48,845/- with interest and penalties were also imposed. The impugned order dismisses the appeal filed by the appellant on the ground that the reason for delay of 30 days in filing the appeal has not been explained satisfactorily and therefore the delay cannot be condoned. 2. After hearing the learned counsel, we find that the delay was caused because of severe health problem, the moth .....

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