SANJIB BANERJEE, J. - (1.) In view of the good ground shown, the default on the part of the appellant to be represented on May, 10, 2018 when the appeal and the application were dismissed for default is condoned. The appeal is readmitted. The application is restored to the file.
(2.) The restoration application, GA 1308 of 2018, is allowed.
(3.) A completely bogus claim has been carried in this appeal. The assessee was probably buoyed by the success in obtaining an order of December, 27, 2007 for the Assessing Officer to decide afresh on the genuineness of the share applicants pertaining to a total investment of Rs. 18,02,000/- in the assessee.;