- (1.) Leave granted.
(2.) Heard counsel for the parties.
(3.) These appeals have been filed against the order of the High Court dated 05.07.2018 by which order the High Court has refused to condone 224 days delay in filing appeals under Section 260A of the Income Tax Act. The appeals were filed with delay and an affidavit explaining the delay was filed by the appellant. In paragraphs 3 to 5 following explanation was sought to be given: "3. I say that since more than six months before his demise, the Ex-Chairman & Shareholder of the Appellant-company viz. my late father Shri Inder Bhan Bhasin who was the key Figure in the Appellant organization and was looking after the affairs of the Appellant as, he was an Ex-ITO who took Voluntary retirement in 1982, had been suffering from health ailments due to which he had been hospitalized often. Unfortunately Late Shri I.B. Bhasin expired on 8th May 2017. Due to his health problems, the affairs of the Appellant suffered a set-back. 4. I say that I personally on account of the ill-health of Late Shri I.B. Bhasin, I started to look into tax matters of the Appellant-company. I say that it took some time for me to understand the issues involved in the order of the Hon'ble Tribunal. After perusing the order, it took me some time to understand its implications. 5. I further say that the Hon'be Tribunal had set aside the matters to the file of the Ld. AO (i.e. the Respondent) for verification on certain issues. I say that, in pursuance of such setting aside the Appellant received first notice from the Ld. AO on 20th July 2017 and another notice on 22nd September 2017. And the order, in pursuance of setting aside was passed by the Ld. AO on 31st December 2017.";