Assessee’s appeal  an appeal before the Tribunal seeking condonation of delay of 92 days against order of Commissioner (Appeals). Tribunal dismissed  in limine holding that averments made in application were not supported by any affidavit of assessee or its CA. On appeal High Court allowed the petition and directed the assessee to make fresh application along with affidavit in support of application for condonation of delay in filing appeal before appellate authority within 15 days from date of passing of said order. Matter remanded. (AY.  2008-09)