ARUN KAR Vs. A.C.I.T.

JUDGEMENT

(1.) THIS appeal by the assessee is directed against the order dated 07.11.2007 of ld. C.I.T. -(A) -Asansol and pertains to A.Yr. 2002 -03.

(2.) THIS appeal was earlier heard and disposed of by this Bench of the Tribunal, ex -parte vide order dated 04.04.2012. Thereafter, on the request of the assessee in this Miscellaneous Application No. 56/Kol/2012, the said ex parte order dated 04.04.2012 was recalled. In this appeal the registry has pointed out that the appeal was time barred by 114 days. The assessee had moved an application dated 10th March, 2010 for condonation of delay. The contents therein are as under: - -

(3.) THAT on account of personal health problems the appellant was totally indisposed and was not in a position to attend office or attend to his daily work during the period from November, 2009 to February, 2010 and was under medical treatment in Asansol and also in New Delhi.