ITA No. 16 of 2006 CLMA Delay Condonation Application No. 5103 of 2008 MCC Recall/Restoration Application No. 941 of 2008 Hon’ble P.C. Verma, J. Hon’ble B.C. Kandpal, J. Mr. Arvind Vashisth, learned Assistant Solicitor General for the Central Govt./appellant. None appears for assessee/respondent. The recall application is barred by 292 days. Explanation given in the affidavit filed in support of the delay condonation application is not convincing, therefore, we are not satisfied to condone the delay. Accordingly, both the applications are rejected. (B.C. Kandpal, J.) (P.C. Verma, J. ) 4.9.2008 4.9.2008 Rathour/Saleem