2013 (10) TMI 633

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..... is evident from the fact that the present Application was filed after a period of 5 years. Also, we find that in spite of a direction from this Bench to file an affidavit explaining the delay and grounds for restoration, no affidavit has been filed by them. We also do not find any proper explanation in the Miscellaneous Application, which would warrant interference - Decided against assessee.
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..... enue has submitted that since the Restoration Application has been filed after a delay of approximately 5 years, and the said delay has not been properly explained nor substantiated in the Application, hence it is liable for dismissal. 3. We find that the Applicant are not serious in pursuing their Application, as is evident from the fact that the present Application was filed after a period of 5 .....

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