(1.) THESE writ petitions have been filed challenging the proceedings of the first respondent refusing to entertain and hear the appeals filed by the petitioner, on merits, stating that the appeals had been filed, belatedly.
(2.) AT this stage of the hearing of the writ petitions, the learned senior counsel appearing for the petitioner had placed before this Court an acknowledgment from the Chartered accountant of the petitioner firm, dated 4.1.2007, to show that the delay in filing the appeals had been caused due to the inaction on the part of the Chartered Accountant.