2013 (10) TMI 97

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....DER The application being G.A. No. 1493 of 2013 is for condonation of delay in filing the appeal from the order of the learned Tribunal dated 27th December, 2005. The order was admittedly received by the appellant on 23rd January, 2006. The time period prescribed under the Income Tax Act for filing an appeal is admittedly 120 days from the date on which the order appealed against is received. T....

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....he judicial folder was allegedly returned to the Ministry of Law and Justice without the draft memorandum of appeal and the stay petition. It is alleged that the entire judicial folder was lying in the custody of the erstwhile Advocate, who due to some personal difficulties, could not prepare the drafts. The nature of the personal difficulties has not been specified. For the ends of Justice we ha....