9911796707
TMI Blog2024 (8) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the office, abruptly he left and did not inform that the appeal has not been filed. HELD THAT:- It is not in dispute that the appeal which should have been filed within 60 days had expired on 15.10.2021. Since the COVID intervened, the appeal period in all the cases were extended by the Hon'ble Supreme Court up till 30.05.2022 and subsequently, the appeal was filed on 05.09.2022. The bona fide of the appellant can be assumed from the fact that the challan for filing the appeal was paid on 10.11.2021. Consequently, the intention on the part of the appellant can be gathered from the fact that some of the employees who was entrusted in the job to file the appeal, has failed to perform his duty. Eventually, his services were terminated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VID intervention and the notification issued by the Hon'ble Supreme Court, the time was extended up till 30.05.2022. Thereafter, the appeal was filed with a delay of 98 days. It is further submitted that the bona fides of the appellant can be noticed from the fact that the challan was paid for filing the appeal on 10th November, 2021 and the entire matter was entrusted with one C.R. Sahu, who was accountant and he was in hold of the matter, but he did not perform his duty and because of certain other irregularities his services were dispensed with and at the time of leaving the office, abruptly he left and did not inform that the appeal has not been filed. It is further submitted that because of the fact that some raid was conducted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the cases were extended by the Hon'ble Supreme Court up till 30.05.2022 and subsequently, the appeal was filed on 05.09.2022. The bona fide of the appellant can be assumed from the fact that the challan for filing the appeal was paid on 10.11.2021. Consequently, the intention on the part of the appellant can be gathered from the fact that some of the employees who was entrusted in the job to file the appeal, has failed to perform his duty. Eventually, his services were terminated. One of the reason has also been assigned that some raid was conducted on the premises of the appellant. Therefore, it can be inferred that because of such raid the entire focus might have been diverted that of assessee, coupled with the fact that the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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