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2013 (10) TMI 97 - CALCUTTA HIGH COURTDelay in filing appeal - The time period prescribed under the Income Tax Act for filing an appeal is admittedly 120 days from the date on which the order appealed against is received – Held that:- The delay has not properly been explained - There is no whisper of what the departmental officers did between 18th April, 2006, when the judicial folder was allegedly handed over to Mr. Soumik Mukherjee for drafting the memorandum of appeal and stay petition and 14th January, 2011, when the judicial folder was allegedly returned to the Ministry of Law and Justice without the draft memorandum of appeal and the stay petition – For ends of justice looked into question involved, which is covered in favour of the assessee by a judgement and order dated 30th July, 2004 of a Division Bench of this Court in Commissioner of Income Tax vs. A.F.T. Industries Ltd. reported in [2004 (7) TMI 81 - CALCUTTA High Court] – Delay not condoned – Decided against the Revenue.
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