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2. I n IT A N o .1 00 4/C h d /2 0 18 , a t t he outs e t, i t i s n ote d tha t t he re is a d e l a y i n f il i ng o f th e a p pe a l b y 5 07 d a ys . I n thi s re ga r d , t he Ld . A R h a s s u b mi tte d th a t t he or d e r w a s se r ve d o n th e ass e ssee on 06 . 0 1. 2 0 17 a nd th e r e a f te r the a pp e a l wa s f ile d on 27 . 0 7. 2 0 18 w i th d e l a y o f 5 07 d a ys . I t wa s sub mi tte d th a t th e a sse ssee w a s me n ta l ly u nf i t du e to A.Ys.2010-11, 2012-13 & 2011-12 con sp ir a c y cr e a te d a g a in st h im b y in vol vi n g hi m i n c e r ta in fa k e ca se s w hi ch we re la tte r c on ve r te d i nto F I R a n d the a sse sse e w a s a l so s e n te n ce d t o pr is on du r in g th i s p e r i od . I t wa s su b mitt e d th a t th e a s se s se e w a s h osp i ta l i ze d f r om ti me to t ime a n d on l y on re cove r i ng fr om th e he a lth is sue s a nd comi ng ou t of m e nta l tr a uma of ja i l c us tod y, h e too k s te p s to e ng a ge the C ou ns e l a n d f ile d th e pre se n t a p pea l . I t w a s sub mi tte d th a t th e re w a s a re a son a b le a nd b on a fid e re a s on for n ot fi l in g the a p p e a l w it hi n the p re s cr i be d time a nd the de la y so h a p pe ne d ma y k in d ly b e con d one d a n d the a s se ssee be he a r d on me r it s of th e c a se . I n sup p or t, ou r re fe re n ce wa s d ra wn to t he sw or n a f f id a vi t s ub mi tte d b y t he asse ssee a nd t he c onte nt s the re of re a d s a s u nd e r :

4. Heard b oth t he pa rt ie s and p e r u se d t he ma t e r i a l a va i la b l e on re cor d. The re i s no d i sp ute th a t the re ha s bee n a d e la y i n f i li n g th e p re se nt a p pea l a nd th e pe r i od of d e l ay a s a d mit te d b y th e a s se s se e come s t o 5 07 d a ys . Th e r e i s a ls o no di sp u te th a t u nd e r se ct ion 2 5 3( 5 ) of t he Act , th e Tr i b un a l ma y a d mi t a n a p p e a l fi le d be yon d the p e r i od of li mi ta ti on w h e r e it is sa ti s fie d th a t t he re w a s s uf fi ci e nt ca us e on t he p ar t of the a sse ssee f or n ot p re sen tin g th e a pp e a l w ith i n the p re s cr i be d ti me . The e xpl a n a ti on of th e A.Ys.2010-11, 2012-13 & 2011-12 a sse sse e the re f or e be come s re leva n t to d e te r mi ne w he the r the sa me r e fle cts suf f ic ie nt ca us e on h is part in n ot pr e se n ti ng the p re se n t a p pe a l w i th in th e pre scr i bed ti me . I n the i nst a nt ca s e , it ha s b e e n c onte n de d b y th e ld A R a n d a s a ls o sta te d i n t he a f fi d a vi t so s ub mi tte d b y th e a sse ss ee tha t the a sse ssee w a s me nt a ll y u nf i t d ue t o con sp i r a cy cr e a te d a ga i n st hi m by i n vol vi ng h im i n ce r t a in fa k e ca se s wh i ch w e re l a tte r c onv e r te d i nto F I R a n d th e a sse ssee w a s a ls o se nte nce d to p r i son d ur i ng th is pe r iod. It w as sub mi tte d tha t th e a sse sse e wa s h osp i ta l iz e d f r om t ime to time a n d on ly o n r e c ove r in g f r om t he h e a l th i ssu e s a nd comi ng ou t of m e nta l tr a uma of ja i l c us tod y, h e too k s te p s to e ng a ge th e Coun se l a n d f il e d the p r e se n t a pp e a l. Th e cop y of F I R, or d e r of H on 'b le H i gh C ou rt f or r e le a si ng h im fr om th e p r is on a n d ce rt if ic a te f r om th e D oct or s a r e a l so pl a ce d on re cor d . The con te n ts of the a ff i da v it a nd sup p or ti ng d oc u me n ta ti on ha v e not b ee n d i sp ute d b y the Re ve nue . We ther e fore fi n d th a t the a sse ssee w a s un de r the me nt a l a nd p h ysi c a l du r e ss i n te rms of f a ci ng a n d atte n d in g to oth e r cr i min a l ca se s w h ic h a p p a r e n tly took p r e ce de nce a nd pr e ve n te d hi m fr o m ta k in g st e p s in te r ms of f il i ng the pr e se n t a p pe a l a nd t he re is no cu lp a b l e ne g li ge nce or ma la f id e on t he pa r t of the a s se sse e i n de la ye d fi lin g of the pr e se n t a ppe a l. W e the re f ore fi nd tha t th e re e xi st s suf fi ci e n t A.Ys.2010-11, 2012-13 & 2011-12 a nd r e a son a b le c a use f or c on doni ng th e de l a y in f il i ng the pr e se n t a p pe a l a n d a s h e l d b y th e H on'b le S up r eme C ou r t, wh e re su bs ta n tia l j u sti ce a nd tech n ic a l con si d e ra ti ons a r e pi tte d a ga i ns t e a ch oth e r , th e ca us e o f s ub st a nti a l j us tice de se r ve d t o be p r e fe r re d a n d th e a sse ssee de se r ve to be he a r d o n me r it s o f the ca se . Th e r e f ore , i n e xe rc i se of p owe r s un de r se cti on 2 5 3( 5 ) of th e Act , we h e re b y con d one the de la y i n f i li n g th e p re se n t a p p ea l a s w e a r e sa tis fi e d th at the re w a s su ff i ci e n t ca use f or n ot pr e se n ti ng th e ap pe a l wi th in the p r e scr i b e d t ime and th e appeal is h e re by a dmi tte d f or a d j ud i ca ti on on me r its .

6. Per c ontr a , the Ld . DR ha s a ga i n opp os ed th e con do na ti on p e t it ion f i le d b y the a s se sse e .

7. C on si d e r i ng t he fa c t th a t si mi la r c ir c ums ta nc e s e xi st for th e de la y i n f i li ng the p re se n t a p pe a l , f ol lo wi n g th e a for e s a i d d is cussi on s i n I TA N o. 1 00 4 /C h d /2 0 1 8 , the de l a y A.Ys.2010-11, 2012-13 & 2011-12 so ha pp e ne d i s h e re b y co nd one d a s w e a re s a tisfi e d th at the re w a s su ff i ci e n t ca use f or n ot pr e se n ti ng th e ap pe a l wi th in the p r e scr i b e d t ime and th e appeal is h e re by a dmi tte d f or a d j ud i ca ti on on me r its .

20 . P e r con tr a , the Ld . A R sub mi tte d th a t the sh ow ca u se noti ce d a te d 23 .0 2. 2 0 16 wa s s e nt to the a s se s se e th r oug h Sp ee d P ost a nd th e sa me ha s be e n re t urne d b a ck un de li ve re d . At th e s a me t ime , n oti ce s we re se r ve d on the a sse sse e 's C ha r te re d A cc oun ta n t on 2 6 .0 2 . 20 1 6 and a cop y wa s a ls o se nt a t t he a d d re s s of the a sse ssee i .e . V il l . & PO La nga h , Di st t. G u r da s p ur a n d d e sp ite se r vi ce of noti ce s fr om a ll t he se me a n s, the a sse ssee h a s fa i le d to a v a il t hi s opp or tu ni ty a nd e ve n t ha t q ue r ie s r a ise d d u ri n g th e pr oc ee d i ng s u /s 2 63 of th e Ac t rema i ne d un e xp l a in e d . Th e a sse ssme nt or de r pa s se d u /s 1 4 3 (3 ) of the Ac t d a ted A.Ys.2010-11, 2012-13 & 2011-12 27 . 03 . 2 01 4 w a s se t -a si de w i th a d ir e cti on to p as s a fr e sh or de r in a ccord a n ce w it h law ke e p i ng in v ie w the obs e r va t ion s by th e Ld . P r .C I T and a fte r a l l ow in g opp or tu ni ty of b e i ng he a rd to t he a s se s se e . It was a ccor d i ng ly su b mitt e d th a t t he re i s n o i n fi r mit y i n th e or der so p a ss e d b y the Ld . P r. C I T a n d th e sa me ma y k i nd l y b e con fi r me d .