9911796707
TMI Blog2019 (3) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... tment, accompanied with copy of the acknowledgment that the order was delivered to the appellant on 2.12.2017. Thus, the due date for filing appeal was 2.3.2018 whereas the appellant filed the appeal on 10.8.2018. In the affidavit, the appellant has submitted that the work was entrusted to a C.A. but he did not respond in time and also the copy of the order was delivered late to them. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before this forum. 2. Learned Chartered Accountant for the appellant has submitted that the order-in-appeal dated 28.11.2017, which was dispatched by Speed Post on 30.11.2017, had not been received by the appellant. They came to know about the order from letter of the department, dated 15.2.2018, directing to pay outstanding Government dues against the order of the learned Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain the fact of communication of the order from the respective Commissionerate, a letter dated 7.1.2019 was received, whereunder it was informed that the order was delivered to the appellant on 2.12.2017. In support, he has enclosed the report of the Senior Superintendent of Post Offices, Department of Post Office, Nagpur, along with evidence of communication of the order. He submits that, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived the copy of the order as on 2.12.2017. In the result, the explanation furnished by the appellant explaining the delay seems to be not bona fide and attributable to negligence of the appellant. 6. Consequently, the miscellaneous application seeking condonation of delay is dismissed and accordingly, the appeal is also dismissed. (Pronounced in court) - - TaxTMI - TMITax - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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