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2013 (9) TMI 931

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..... id to be inadvertent can be fully relied - The main Tax Appeal was, therefore, dismissed even before it could be considered for admission by the Court - there was no question of other side appearing in the matter - The other side was not given any notice and appeal was dismissed at the stage of removal of office objection – Decided in favour of Assessee - Delay condoned. - Civil Application No. 1 .....

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..... remained under an impression that those requirements were complied with. On coming to know that the appeal had stood dismissed, the restoration application was filed resulting into delay of 425 days in filing of the same. 4. The reasons for delay are spelt out in the application more particularly in para 4 thereof. Having heard learned advocate and considering the reasons stated in the applicati .....

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