2016 (8) TMI 1501

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..... filed - HELD THAT:- Tribunal failed to see that in applications for condonation of delay, reliance can be placed upon the affidavit of advocates for the parties. This is probably the reason why the assessee did not file the affidavit of the advocate. Therefore, we are of the considered view that the application for condonation of the delay was dismissed by the Tribunal, on a ground that it is not .....

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..... sad, learned senior standing counsel for Income Tax Department appearing for the respondent. 4. The only ground, on which the Tribunal dismissed the condone delay petition, is that though the appellant claimed that the delay was due to a wrong advice tendered by their authorized representative, the affidavit of the authorized representative was not filed. But unfortunately, the Tribunal failed to .....

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