(1.) Rule. Shri Devang Vyas, learned Assistant Solicitor General of India waives service of notice of rule on behalf of the respondent.
(2.) In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, the present application is taken up for final hearing today.
(3.) The present application under Section 5 of the Limitation Act has been preferred by the applicant herein requesting to condone the delay of 696 days in preferring the tax appeal.