2001 (5) TMI 490

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..... Shankar, Member (T)]. The application is for condonation of delay of 65 days in filing this appeal. 2. The reason advance for the delay is that Chetan Shah, the director of the applicant, was bed ridden on account of lumbar disc problem for five months. The affidavit filed by Chetan Shah says that he was bed ridden from 20-6-2000. By reckoning this date, he was bed ridden till 20th Novembe .....

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..... required to do for filing this appeal was to place the papers in the hands of the advocate, furnishing him the necessary information either personally or through some other person and sign the appeal when it was ready. We do not think that the bed rest that Chetan Shah was taking prevented from doing this either directly or through any other person of the company. We have to note that other tax m .....

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