There are a few possibilities.
1) When you accept the file, so you have any other transfers active, via mIRC , FTP, or P2P (file sharing)?
If you do, then it's possible that your available bandwidth is insufficient to accomodate the extra transfer. Try pausing/stopping other transfers, or simply wait for one or more to end, then try again.
2) The sender has a situation similar to what I described above, in which case, there's nothing you can do about it.
3) Something else that I can't think of at the moment.