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TMI Blog2015 (11) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... nical Member For the Petitioner : Mr. P. Raghunathan, Advocate For the Respondent : Mr. Pakshirajan, A.R. ORDER PER ARCHANA WADHWA After hearing both the sides duly represented by Shri P. Raghunathan, learned advocate for the appellant and Shri Pakshirajan, learned A.R. appearing for the Revenue in respect of the COD application, we find that the impugned order-in-original was passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice for recovery of the dues, they enquired with the office of the advocate and found that they have shifted to Dubai. Thereafter, the appeal papers were procured from his office and the appeal was filed on 6.3.2014, by engaging another advocate. 3. We find that there is no evidence on record indicating the developments as projected by the assessee, except an affidavit to that effect. No details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the said office was fully closed and as such, nobody was informed as regards the non-filing of the appeal. In these circumstances, we are of the view that the delay in filing the appeal has occurred on account of the appellant not being vigilant enough to ensure the filing of the appeal and not making any enquires from the advocate's office within a reasonable period. The delay is h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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