TaxTMI 
TaxTMI 
2009 (7) TMI 933
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....Shah, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench) (Oral)]. - Heard Misc. application for restoration of Misc. application which was dismissed on 6-7-2007. The present application has been filed on 17-2-09. 2. It is not disputed by the learned advocate appearing for the applicant that the prescribed time for limitation for filing restoration a....
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....be attended by the Counsel for the applicant." 4. Apparently, therefore, the only ground which has been disclosed in support of the application for restoration is that the advocate for the appellant had failed to ensure presence of any representative and had failed to appear himself on the relevant date. Neither the appellant has disclosed the name of the advocate who was required to appear ....
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....ear before this Tribunal on 6-7-2009 and he has also signed the application and that shows that the contention regarding failure of the advocate to appear on 6-7-2009 has been stated in the application pursuant to the information in that regard given by the appellant's advocate. Any fact pleaded by the party can be accepted as true if the same is within the knowledge of the party. But the facts wh....
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....as been filed in a very casual manner. Once the party does not approach the Court or Tribunal within a time frame prescribed under the law, it is necessary for the party to disclose the facts which would satisfy the Court to condone the delay in approaching the Court or Tribunal. It is a matter of discretion to be exercised on the basis of materials on record which could justify the delay. The dis....