Assessee's Appeal Dismissed Due to 10-Year Delay; No Sufficient Cause Shown for Missing Limitation Period.

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....Condonation of delay of 10 years in filing the present appeal. - despite the cause of action having arisen after passing of the impugned order by learned CIT(A) and Official Liquidator also having power to initiate proceedings in the name of and on the behalf of the assessee, with the leave of the Court, no action was taken for filing the appeal against the impugned order. - the assessee has failed to prove any sufficient cause for not preferring the appeal within the limitation period. - AT....