2012 (12) TMI 1193

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.... No. 1 MS VAIBHAVI K PARIKH, ADVOCATE for the Appellant(s) No. 1 RULE SERVED for the Opponent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Learned counsel Mr. Sudhir Mehta appears for the respondent in response to our notice of final disposal issued on 18.9.2012. 2. Assessee has challenged the decision of the Income Tax Appellate Tribunal dated 5.8.2011 by wh....

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....only on the ground that there was delay in presenting the appeal and no condonation was sought. 4. Having perused the order of the Tribunal and having heard Counsel for the parties, we are of the opinion that the appellant, of course, subject to certain strict conditions, is required to be granted one last opportunity of filing application for condonation of delay before the Tribunal. 5. Und....