Delay of 2659 days cannot be condoned for Demise of counsel

Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court) The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal but, the Assessee had not bothered to follow up with the Advocate to ascertain whether in fact the appeal had been filed or not. The Tribunal was not convinced with the reasons adduced and, therefore, declined to condone the delay. Since the essential question as fa...