YOGESH CHANDRA GUPTA, J. - (1.) THE above application filed under s. 5 of the Limitation Act, for condonation of delay in filing the accompanying Income - tax Appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as the Act), is up for consideration.
(2.) 1997 -98. The office has reported that the said appeal is barred by time by 48 days.
(3.) THE present application has been filed for condonation of delay, if any, in filing the above appeal. In support of the application, two affidavits, one of Sri R.L. Yadav, the General Manager of the appellant bank and another of Sri Ajai Kumar Gupta who was the local counsel of the appellant bank, have been filed. In the application, the stand taken by the appellant is that there is no delay in filing the appeal and alternatively the delay, if any, in filing the appeal be condoned. It has been stated in the affidavit of Sri R.L. Yadav that the assessee was represented before the Tribunal by Sri S.P. Agrawal and Sri Ajai Kumar Gupta, advocates, and the appeal was decided served on the assessee appellant by the office of the Tribunal in accordance with r. 35 of the Appellate Tribunal Rules. in the affidavit of Sri Ajai Kumar Gupta, advocate, may be taken into consideration for the purposes of explaining the delay in filing the appeal. Contacted him and inquired about the result of the aforestated ITA No. 122 of 2001, then, the deponent made efforts to and was supplied to Sri R.L. Yadav on that very day. The said copy was placed in other file by mistake. On the facts as stated above, in substance, the contention of the appellant is that there is no delay in filing the appeal. ;