- (1.) The subject matter of challenge in the appeal is a judgment and order dated 12th June, 2009 pertaining to the assessment year 2005-06. The appeal was presented on 28th January, 2010 with an application for condonation of delay of 79 days.
(2.) The appellant does not appear to have taken any step thereafter. On 5th March, 2010 the matter was in the list. The appellant was not represented. The matter was adjourned sine die. It was, however, recorded that the acknowledgement due card had not come back. On what basis the aforesaid information was recorded in the order dated 5th March, 2010 is not clear because it does not appear that anyone appeared on behalf of the appellant. The appellant admittedly did not take any step. There is no Affidavit-of-Service before us to show that any service was sought to be effected soon after the appeal along with application for condonation of delay was filed. If nothing was sought to be served, the acknowledgement card could not have been awaited. The matter thereafter was listed on 9th April, 2015 when no one appeared for the appellant.
(3.) The learned Advocate for the respondent-assessee was, however, present and he was requested to give a notice. On 16th April, 2015 both the learned Advocates for the appellant and the respondent appeared and the matter was adjourned thereafter from time to time and has today been listed under the heading 'For Orders'.;