2013 (10) TMI 146

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.... The Court : This is an application for condonation of delay of about 556 days in preferring this appeal. 2. Several attempts were made to serve upon the respondents. However, the place of office of the respondents is not traceable. Substituted service by advertisement would be a futile exercise as the amount of tax involved in this matter would not commensurate to amount of expenditure likely ....

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....ce application under Section 5 of the Limitation Act, 1963. Then Mr. Sakya Sen, learned Advocate, was engaged for this purpose. Therefore, it is clear that actual action had been taken almost after more than one year unnecessarily wasting time. It is stated that the learned counsel postponed dates of holding conference for no disclosed reason. Thereafter, we notice that there has been again change....