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2014 (5) TMI 325 - HC - Income TaxRejection of condonation of delay – Delay of 2005 days – Held that:- The Revenue desired to file appeal against the assessee for the present year also namely, the assessment year 2004-2005 - the delayed appeals of the Government agencies are treated more strictly and not to routinely condone such delay which is sought to be explained merely on administrative difficulties or mere shuffling of files from one table to another – Relying upon Post Master General v. Living Media India Ltd. reported in [2012 (4) TMI 341 - SUPREME COURT OF INDIA] - explanation by the Revenue is not of mere tossing file from one table to another or from one authority to another - The explanation is somewhat unusual, nevertheless, appears to be genuine - On account of unusual circumstances, where the person in charge proceeded on leave handing over the charge to another incumbent - No sooner did he resume duties after the leave period, he was transferred. The incumbent to whom he had given additional charge was also under order of transfer. Both these officers thus left on the same day - The charge was handed over to the new incumbent - In the process, one file for filing appeal before the tribunal was lost sight of - It is not even seriously disputed that the Revenue always desired to prefer appeal for the year 2004-2005 also - The fact that despite instructions of the Commissioner, the appeal was not filed came to the light of the department only when tax appeal of the same assessee for other year came up for hearing - the tribunal upon which after making inquiries and finding out that due to such lapse, the appeal was not filed, steps were taken to do so with condonation of delay application – the delay to be condoned – Decided in favour of Revenue.
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