2013 (10) TMI 492

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..... in filing the appeal. 2. The learned Consultant for the applicant states that though the application has been made for 72 days delay, in reality, the delay is only 47 days. Regarding the reasons for the delay, the learned consultant states that Mr. Sunil Dodeja, one of the partners dealing with tax related matter was suffering from Infective Hepatitis and the doctor had advised him rest from 15. .....

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..... e required to be prepared by the Advocate. The learned A.R also states that there are subsequent judgments of the Hon'ble Supreme Court where the Hon'ble Supreme Court stated that every day's delay beyond the prescribed period needs to be explained. The explanation given by the applicant is not satisfactory and, therefore, the application needs to be rejected. 5. I have gone through the papers. I .....

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