2018 (6) TMI 1429

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... should have been following up with his Chartered Accountant for the outcome of appeal before the 1st Appellate Authority. At the same time, the C.A. has demised and appellant was unaware of the development (as claimed in affidavit), appellant should be given an opportunity to fight his case on merits. The delay in filing the appeal before Tribunal needs to be condoned - COD application allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otherwise but on reminder from the Revenue Authorities to pay the dues, they checked up with the Chartered Accountant's office. It is the submission that during the interregnum period, the Chartered Accountant has demised. All these things have been put in the affidavit filed by Shri P. Srinivasa Rao, Sr Manager scanned copy is reproduced 5. In our considered view, the appellant/ appl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X