2018 (4) TMI 1699

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..... al did not condone the delay of 145 days in filing the appeal finding the reasons mentioned to be inadequate. The Tribunal has reproduced the affidavit filed by the assessee in full at para 3 of its order. Said affidavit speaks about the treatment undertaken by the assessee at Kottakkal, Kerala. Having reproduced the affidavit in the order itself, I cannot say that the treatment taken by the asses .....

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..... a copy of the prescription was produced. 2. Though the assessee has filed an adjournment petition, no good reason has been shown for giving an adjournment. Hence, the application is rejected. 3. I have heard the ld. Departmental Representative and perused the order. The Tribunal did not condone the delay of 145 days in filing the appeal finding the reasons mentioned to be inad .....

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..... per Vijay Medical Educational Trust s discharge summary (at page 41 of file) bearing IP No.2347/2016, Bed No.309, dated Nil. This reason advanced by the assessee is not supported by Doctors Certificate and the admission certificate was only 3 days i.e. from 03.03.2016to 05.03.2016. Therefore, I am of the opinion that this kind of delay does not warrant condonation, since the assessee has not sh .....

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