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| The Tax Publishers2019 TaxPub(DT) 0660 (Bom-HC) INCOME TAX ACT, 1961
Section 260A
Where revenue had sought condonation of delay in filing of appeal before High Court, the application for delay could not be condoned because there was no explanation in affidavit of steps he had taken to expedite the process of approval/rejection of recommendation sent by his office and further, there was no explanation even sought to be offered from unduly long time taken by CCIT to direct filing of appeals.
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Appeal (High Court) - Delay of 362 days - Condonation of -
Revenue had preferred an application for condonation of delay of 362 days in filing appeal before High Court. Revenue had submitted reasons for the delay indicated in affidavits and that due to bona fide reasons, appeal could not be filed within time. Held: Applicant being a Senior Officer of Revenue would have been conscious that time to file appeal was running against Revenue and there was no explanation in affidavit of steps he had taken to expedite the process of approval/ rejection of recommendation sent by his office. Further, there was no explanation even sought to be offered from the unduly long time taken by CCIT to direct filing of appeals. The entire exercise of filing this application was most casual and appeared to be done more for completing a formality. Therefore, delay of 362 days could not be condoned.
REFERRED : Progressive Education Society v. Addl. CIT [ITA Nos. 1166 & 1167/PN/2014,15-4-2016] : 2016 TaxPub(DT) 2677 (Pune-Trib.)
FAVOUR : In assessee's favour
A.Y. :
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