2016 (12) TMI 1371

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..... ed order the period for filing the appeal should be reckoned from the date of corrigendum - no delay in filing the appeal. Even if there is a delay, the condonation of delay application has to be allowed. Application for early hearing - Held that: - even though it is the second round of litigation, the appeal is of 2016 only. This Tribunal is overburdened with cases running from the year 2005 o .....

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..... issue of corrigendum in the matter of impugned order. Therefore, the appeal is well within the time from the date of corrigendum. It is therefore, submitted that, for these reasons, ever if there is a delay, the same may be condoned. 3. As regards the early hearing application, he submits that the matter pertains to the period 2008. This is the second round of litigation by the appellant. I .....

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..... ngs in the order and the Commissioner (Appeals) issued a corrigendum. There was no occasion for appellant to file the appeal unless and until the corrigendum was issued. It is admitted position that the appeal was filed within seven days from the date of issue of corrigendum. Since the corrigendum is part and parcel of the impugned order the period for filing the appeal should be reckoned from the .....

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