2021 (4) TMI 1291

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... THAT:- Even though the applicant has attempted to make a case that it is the negligence of the first Consultant resulting into delay, however, the said plea has not been supported by any evidence by way of providing the name of the second Consultant nor the dates when it was initially given to the first Consultant and also when the draft copy of the appeal was given by the second Consultant for f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted that in the first week of April, 2019 the papers were handed over by the proprietor to one Shri C. Pramod, Consultant based at Mumbai. Since the Consultant did not file the appeal, he has changed the Counsel resulting into delay of 75 days. In the application, the name of second Consultant to whom the papers were handed over subsequently and who drafted the appeal and filed, not submitted. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d also when the draft copy of the appeal was given by the second Consultant for filing the appeal. Since the grounds explaining the inordinate delay is vague, hence, it does not warrant condonation. 5. In the result, the miscellaneous application seeking condonation of delay is dismissed. Consequently, the appeal is also dismissed. (Dictated and pronounced in open court) - - TaxTMI - TMI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X