2009 (1) TMI 198

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..... delay was not satisfactorily explained – Tribunal has gone through the memorandum of appeal filed before the Commissioner (Appeals) and found that appellant could not satisfy the reasons for delayed filing of appeal – accordingly tribunal upheld the order and rejected the appeal of assessee. - S/274 & 275 OF 2008 - 51, 52 OF 2009 - Dated:- 12-1-2009 - Ms. JYOTI BALASUNDARAM, VICE PRESIDENT and .....

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..... oner (Appeals) on 28-9-2007 along with applications for condonation of delay on the ground of illness of the partner of the assessee company. The appeals were dismissed as, although the delay was within the period which the Commissioner (Appeals) was empowered to condone, the delay was not satisfactorily explained. Hence these appeals before the Tribunal. We find that the assessee had been prescri .....

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