2012 (7) TMI 1074

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....R For the Appellants : Shri Yeshwant Sharma, CA For the Respondent : Shri Keshave Saxena, CIT(DR) ORDER PER JOGINDER SINGH , judicial member These three appeals are by the different assessees challenging the impugned orders on the grounds as detailed in the respective appeals. 2. During hearing, we have heard Shri Yeshwant Sharma, ld. Counsel for the assessee and Shri Keshave Sax....

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....to admit the appeal after the expiration of the period if he is satisfied that the assessee has sufficient cause for not presenting the appeal within the prescribed time. We find that in the impugned orders, there is a mention that the assessees filed petitions for condonation of delay which caused due to inadvertent mistake of the office of the counsel of the assessee. An affidavit to this effect....