9911796707
TMI Blog2011 (1) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted that thereafter on several occasions, the assessee had made attempts to contact the learned advocate, however, since the learned advocate had not returned from the USA and as such was not available for a considerable period of time. - Held that: - the delay caused in preferring the tax appeal has been sufficiently explained and there was no deliberate negligence on the part of the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned advocate was not available as he had gone to the United States of America. It is submitted that thereafter on several occasions, the assessee had made attempts to contact the learned advocate, however, since the learned advocate had not returned from the USA and as such was not available for a considerable period of time. It is further that all the relevant case papers relating to the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax appeals is required to be condoned in the interests of justice. 3. Ms. Mauna Bhatt, learned Senior Standing Counsel on behalf of the respondent has opposed the application submitting that sufficient cause has not been made so as to condone the delay caused in filing the appeal. 4. Having regard to the submissions made by the learned advocates for the respective parties and considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, this Court is of the view that the delay caused in preferring the tax appeal has been sufficiently explained and there was no deliberate negligence on the part of the applicant in filing the tax appeal. For the foregoing reasons, application succeeds and is accordingly allowed. The delay of 825 days caused in filing Tax Appeal (Stamp) No.14 of 2010, is hereby condoned. However, consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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