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2015 (9) TMI 968 - HC - Income TaxCondonation of delay - whether the applicant has shown sufficient cause so as to become entitled for condonation of delay? - Held that:- The affidavit in support does not set out the reasons why the Revenue decided to file an appeal in the case of "M/s. Shiv Roadways" in respect of the Assessment Year 2007-08 particularly when a conscious decision was taken on the same issue in case of the respondent assessee not to file an appeal. We expect the Revenue to adopt a consistent stand. Merely because an appeal has been filed in respect of the order of the Tribunal in respect of "M/s.Shiv Roadways" for the Assessment Year 200708 and the subsequent admission, would not be ground enough to condone the delay in the backdrop of the conscious decision having been taken not to file an appeal in the case of respondent assessee. Therefore, following the test laid down by us in the "Somerset Place Cooperative Housing Society Ltd." (2015 (2) TMI 507 - BOMBAY HIGH COURT ), where a conscious decision has been taken not to prefer an appeal, the subsequent event such as the decision of the Court of law would not entitle a party to assail the order consequent to the aforesaid decision and seek the condonation of delay.
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