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2012 (10) TMI 457 - PUNJAB AND HARYANA, HIGH COURTDelay of 726 days in filing appeal - Held that:- The plea for condoning the delay is that the appellant is a sick company and the appellant-Company was lying closed when the impugned order was received. Only one male Director was looking after the affairs of the company who due to heavy losses and involvement in various cases, could not file the appeal within time. The company is likely to revive now. On these premises, condonation of delay has been prayed. The narration of cause for claiming condonation of delay in filing the appeal would not fall within the expression “sufficient cause” so as to entitle the assessee for condonation of inordinate delay of 726 days in filing the appeal - against assessee.
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