Assessee filed an appeal before High Court against order passed by Tribunal upholding disallowance of interest. High Court directed assessee to file paper books within a specified time period. Since assessee failed to file paper books within specified time, High Court dismissed appeal and application for restoration of appeal was also dismissed by High Court.Meanwhile, in other connected appeal which arose from similar proceedings but related to different assessment year, High Court by its order dismissed said appeal on ground that assessee’s Appeal No. 817 as well review was dismissed. On SLP the Court held that since High Court had not considered issue on merits, High Court ought to have condoned delay in filing paper books in appeal and should have heard appeal on merits and consequently, delay in filing paper book in said appeal was to be condoned and said appeal was to be restored along with connected appeal. Matter remanded. (AY. 2001-02)