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2015 (3) TMI 614 - HC - Income TaxCondonation of delay - delay of 1845 days in taking out the Notice of motion - Held that:- Mr.Gupta the learned counsel for the Revenue emphasized that there was a genuine mistake on the the part of the revenue in not having kept them abreast with the developments after filing of the appeal. It is accepted that the mistake should not have happened. We do find that there was an unintentional lapse on the part of the revenue as the lapse could have been corrected much earlier when the appeal for A.Y.2001-02, 20030-04, 2005-06, 2006-07 was filed in 2012. In fact, there was no earthly reason for the revenue not to pursue the present appeal when on the same issue appeals are filed from subsequent order of the Tribunal to this Court and the same are pending. We would expect the revenue to be more cautious henceforth and ensure that matters are properly attended to and proper followup is done with regard to the orders passed by this Court. It in view of revenue's mistake the delay of 1845 days in taking out the present motion be condoned and we also set aside the order dated 7.11.2009 and restore the Appeal to the file of this Court. However, a mistake on the part of the revenue would have been averted if appropriate care had been taken by them. Thus, the lack of care which led to a mistake of 1845 days cannot be without costs. Therefore, the delay is condoned subject to the Appellant-revenue paying a cost of ₹ 20,000/- to the respondent-assessee on or before 30.3.2015. Needless to state the appellant will also remove the office objections on or before 30.3.2015.
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