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2015 (9) TMI 264 - ITAT AHMEDABADCondonation of the delay in filing the appeal before the Tribunal - delay for over five years - Held that:- No cogent reason has been given by the department for inordinate delay in this case. As per the contents of the application for condonation of delay of the Revenue, the due date of filing of the appeal before the Tribunal was 20th June, 2007. The present appeal was filed before the Tribunal on 18th December, 2012, and thus there is a delay of over five years i.e. 2005 days wit the only reason of the department in the condonation application is that while handing over the charge by the AO, the above case might not been mentioned in the handing over note exchanged by the officers relieved and taking over the charge of Circle 4, Ahmedabad, and accordingly the aspect of filing of the appeal to ITAT might not been taken into account by the officer taking over the charge of circle 4, Ahmedabad. No other reason has been stated on behalf of the Revenue. The reason advanced for the inordinate delay for over five years could not be said to be a sufficient reason for delay in filing the appeal before the Tribunal, and in our view, it shall be a wrong precedent to encourage such casual attitude of the appellant, by admitting the appeal by condoning inordinate delay for no valid reason. Thus dismiss the appeal by the Revenue in limine and refuse to condone the delay in filing the present appeal before the Tribunal. - Decided against revenue.
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