Aniruddha Bose, J. - (1.) We admit this appeal on the following points, which, in our opinion involve substantial question of law:- Whether in the facts of this case the finding of the Tribunal was perverse in not accepting the affidavit evidence of the constituted attorney of the assessee in which the reason for delay was sought to be explained without giving further opportunity to the assessee to explain delay through the persons to whom the cause of such delay directly attributed?
(2.) We are taking up the appeal for hearing along with stay petition at this stage only on consent of the Learned Counsel for the parties.
(3.) Mr. Bhattacharya, Learned Counsel for the Revenue waives service of notice of appeal. We dispense with all other formalities also so far as the question of making the appeal ready for hearing is concerned. In connection with this appeal, the assessee has filed a supplementary affidavit annexing thereto an affidavit of one Aloke Banerjee, a retired employee of the assessee.;