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2011 (1) TMI 582 - GUJARAT HIGH COURTCondonation of delay of 825 days - applicant had tried to contact his advocate, Shri N. K. Amin, but the learned advocate was not available as he had gone to the United States of America. It is submitted that thereafter on several occasions, the assessee had made attempts to contact the learned advocate, however, since the learned advocate had not returned from the USA and as such was not available for a considerable period of time. - Held that: - the delay caused in preferring the tax appeal has been sufficiently explained and there was no deliberate negligence on the part of the applicant in filing the tax appeal. - Delay Condoned.
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