HC condoned delay of 791 days in filing of appeal with ITAT on furnishing sufficient reasons for del

IT: Where assessee filed appeal belatedly alongwith application seeking condonation of delay, in view of fact that matter was old and, thus, assessee could not trace relevant papers in time, moreover, assessee had also paid requisite fee, a case for condonation of delay was made out and, thus, appeal was to be admitted for disposal on merits