{field 13} {field 14}

Arguments on application praying for condonation of delay in filing of appeal heard. Learned DR of the Department/applicant has submitted that there is a delay of 19 days in filing the appeal which occurred due to the circumstances beyond the control of the Department on account of various administrative constraints. Delay is accordingly prayed to be condoned. There is no apparent objection on the part of the respondent/assessee.