9911796707
TMI Blog2019 (8) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... epressed, all the other activities including his business activity was stopped by him. Admittedly, an unfortunate incident happened on 05.03.2016 but we note that the appeal stands filed in February, 2018 i.e. almost after a period of two years and during the said period of two years the appellant attended all other works including his business. The said fact cannot be adopted as a reasonable caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sita Ram, Consultant for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The delay in filing the present appeal against the impugned order of Commissioner (Appeals) being Order No.280-292/ST/APPL-ALLD/LKO/2016 dated 08.04.2016 is around 556 days. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such he prays for rejection of the COD application. 4. After appreciating the submissions made by both the sides, we find that the only reason attributed by the appellant for the said huge delay of 556 days in presenting the said appeal is death of his wife on 05.03.2016. The appellant has contended that on account of her death, he was completely shocked and depressed and could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case is much on the lower side i.e. ₹ 62,141/- and the issue according to learned A.R. is also settled against the assessee. As such, we find no justifiable reason to condone the delay. Accordingly, COD application is rejected. 6. Inasmuch as, the delay have not been condoned, the appeal is liable to be dismissed as bared by limitation. We order accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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