2022 (9) TMI 1415

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..... aring but none appeared on behalf of the assessee. Under that circumstance, having no alternative, the Co-ordinate Bench has been pleased to dismiss the appeal with a firm belief that the assessee is not interested in pursuing the appeal. Hence, the instant application before us. We would like to mention that there is no provision of condonation of delay in preferring Miscellaneous Application .....

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..... served for. 3. We have heard the Ld.DR and perused the records and gone through the averments made in the Miscellaneous Application filed before us. There is a delay of 5 yrs. 6 months 23 days in preferring the instant Miscellaneous Application before us by the assessee. In support of which, an affidavit on 23.09.2021 has been filed by the applicant. 4. It appears from the records that initi .....

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