2020 (9) TMI 649

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..... . C.L. MAHAR, MEMBER (TECHNICAL) None for the Appellant Mr. K. Poddar, Authorised Representative for the Respondent ORDER JUSTICE DILIP GUPTA The appeal was filed on 9 September 2019 with inordinate delay. It was accordingly accompanied by an application for condoning the delay of 180 days. 2. The Registry sent a communication dated 16 September 2019 to the Appellant by registered post with .....

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..... had been satisfied. 4. The Appellant was thereafter informed by a communication dated 12 December 2019 that was sent by registered post with acknowledgement due that the delay condonation application would be listed before the Tribunal on 14 January 2020. The track consignment report indicates that this envelope was served upon the Appellant on 21 December 2019 and upon the learned counsel for t .....

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..... uired knowledge that the appeal had not been filed by the accountant. 8. We are not impressed by the facts stated in the Application that the Appellant had been prevented by sufficient cause from filing the appeal within the stipulated period. 9. The Application is, accordingly, rejected. As the application has been rejected, the appeal stands dismissed. (Dictated and pronounced in the open Cou .....

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