2019 (7) TMI 1500

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...., Mr. Pratyush Jhunjhunwala, Advocate And Mr. Siddharth Das, Advocate For The Respondent : Mr. Tilak Mitra, Advocate ORDER The Court: GA No. 1281 of 2018 This is a section 5 application. There is inordinate delay in filing it. The appellant/applicant is trying to explain this inordinate delay in a list of dates in the following manner: April 23, 2001 The Tribunal dismissed the assessee's a....

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....me (date of death- September 19, 2008). The legal heir of the assessee received a copy of the said order on August 23, 2011 upon application. April 26, 2004 The Tribunal set aside the order dated May 3, 1995 of the Commissioner of Income ax (Appeals) for the assessment year 1987-88 and remanded the matter for decision afresh after affording opportunity of hearing to the assess. December 1, 2011....

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....at the second application was not maintainable. We find from the affidavit-in-opposition filed by the respondent that they have been unable to show that the order of the tribunal dated 31st December 2002 was received at an earlier point of time than 23rd August 2011. Mr. Khaitan states that the tribunal in its order dated 13th May 2016 has held that the legal heir of the assessee received a copy ....