2011 (1) TMI 582

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....sp; 1. By this application, the applicant-original appellant seeks condonation of delay of 825 days caused in preferring Tax Appeal (Stamp) No.14 of 2010.   2. Mr. Dipak Dave, learned Advocate appearing on behalf of the applicant has invited attention to the averments made in the application as well as in the additional affidavit made by the applicant to submit that initially the order of t....

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.... gone to the office of the learned advocate, but he was still not available and the papers being old were not traceable. It, therefore, took some time to trace out the papers and thereafter the applicant handed over the papers to the learned advocate, who is representing him in the present case only in the second week of August, 2009. Thus, delay has been occasioned in preferring the appeal in tim....

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....ehalf of the assessee before the Tribunal had gone out of the country and was not available for considerable period of time. The papers in relation to the appeal being in the custody of the said learned advocate, the applicant was not in a position to file the appeal within the period of limitation. The applicant had time and again made attempts to contact the learned advocate and obtain the case ....