Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 520 - HC - Income TaxCondonation of the delay of 2046 days for filling appeal - Held that:- Nature of the negligence does not warrant a dismissal of the appeal for it is possible in view of what is stated that the appellant who had taken steps to prosecute the appeal, legitimately expected the appeal to come up for admission on account of the objections having been removed albeit belatedly and had even appointed an advocate to prosecute the appeal - the records pertaining to the appeal were transferred to the Income Tax Department from the Ministry of Law and Justice - is the consequence of a dismissal of the appeal resulting in a possible loss to the revenue in a matter where some of the allegations especially relating to the alleged hawala transactions are serious - there is a reasonable explanation for the delay in this case.
|