ITAT condones Delay in Appeal filing due to Death of Counsel

R. Kumaresan @ Mukesh Vs Commissioner of Customs (CESTAT Chennai) ITAT condones Delay in Appeal filing as appellant could not file appeal within time stipulated due to  death of his counsel who was affected by corona. The appellant has filed an affidavit stating that he had entrusted Advocate S. Palani Kumar to represent him in the proceedings. The said counsel passed away on 22.9.2020. It is affirmed that he was tested positive due to COVID – 19 (Corona). The death certificate of the said counsel has also been produced. From the affirmation made in the affidavit as well as the death certif...