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2023 (3) TMI 1450 - HC - Income TaxCondonation of delay - present Appeal has been filed after delay of 4 years and 100 days as per the Appellant/Revenue [i.e.,1560 days] and 1589 days as per the Registry of this Court - Connection usage charges paid to Foreign Telecom Operator(s) - 'Royalty' OR 'Fees' for Technical Services - HELD THAT:- The law requisites that an applicant seeking condonation of delay is required to explain the delay in filing the Appeal. The reasons as cited in the Application for condonation of delay as filed by the Appellant/Revenue completely fails to explain the immense delay of over 4 years and a 100 days. The record before this Court shows that even after the filing of the Appeal, the Appellant/Revenue has taken adjournments on almost each date of hearing over the last two years. In any event, the Apex Court in Bherulal case [2020 (10) TMI 1231 - SUPREME COURT] while relying upon an earlier decision in Postmaster General And Others. Vs. Living Media India Limited and Another [2012 (4) TMI 341 - SUPREME COURT] has categorically held that the law of limitation binds everybody including the Government and there is no separate statute of limitation provided for governmental appeals. As such, we find that the Appellant/Revenue has not been able to give any adequate or sufficient reasons, to explain the delay. We are therefore unable to condone the huge delay of more than 4 years and 100 days in filing of the present Appeal, which is dismissed as being time barred.
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