KHANDELWAL CONSTRUCTION CO. Vs. COMMISSIONER (APPEALS), JAIPUR

JUDGEMENT

(1.) THE prayer in the application is to condone the delay of 290 days in filing the present appeal.

(2.) It is seen that the impugned Order -in -Appeal was passed on 28 -1 -2011 and admittedly was received by the appellant on 30 -1 -2011. The appeals stand filed on 19 -1 -2012. The appellants have given the following reasons for the delay of 290 days: -

(3.) SIMILARLY , the accident of Shri Ravi Khandelwal on 1 -10 -2011 has got nothing to do inasmuch as limitation has expired much earlier on 30 -4 -2011 itself Apart from that the appellants have not disclosed as to how Shri Ravi Khandelwal was the person responsible for filing the appeal and how his accident on 1 -10 -2011 can be held to be the reason for late filing of appeal when the last date of filing the appeal expired on 30 -4 -2011.