2012 (10) TMI 1187

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..... 1. Issue being small, we had issued notice for final disposal on 20.09.2012. Accordingly, learned counsel Shri Parikh appeared for the respondent. 2. For the purpose of this appeal, we consider the following question of law : "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in not condoning the delay on the part of the appellant in filing an appeal to .....

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..... ned the signature of the authorized signatory on 04.10.2007. Requisite fees of ₹ 10,000/- was also paid on 04.10.2007. For the purpose of filing such appeal, grounds of appeal against the earlier order of the CIT (Appeals) dated 19.8.1994 were required. However, since the matter was old, the Company was not able to trace the papers. In the process, there was delay caused in filing the appeal .....

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