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2015 (7) TMI 781 - HC - Income TaxCondonation of delay of 712 days in filing appeal - Held that:- Except listing out the dates indicating the manner in which the file pertaining to filing of the appeal moved from one desk to another, there is no explanation for the delay. In fact, as set out above the impugned order 11 September 2006 was received by the department on 21 September 2006 and it was only on 10 January 2007 that the Assessing Officer forwarded his comments to the office of Commissioner of Income seeking approval for filing appeal. Similarly, there is no explanation provided in the affidavit of what happened between the date 16 January 2007 to 5 August 2008. As decided in Post Master General and others Vs Living Media India Limited and another [2012 (4) TMI 341 - SUPREME COURT OF INDIA] in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafide, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions - Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few - Appeals are liable to be dismissed on the ground of delay - Decided against revenue.
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