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2017 (11) TMI 1682 - HC - VAT and Sales TaxCondonation of delay in filing an appeal - application under section 5 of the Limitation Act - Held that:- Assuming for the sake of argument that since the papers were not traceable, no mala fide or deliberate negligence could be attributed to the officers, even thereafter, from 2.6.2017 it has taken more than three months for all concerned to ensure that the appeal is filed before the High Court. When there was already such inordinate delay, one would expect the concerned officers and all concerned in filing the tax appeal, to ensure that the needful is done promptly. Therefore, it cannot be said that the concerned officers were diligently pursuing the matter and had taken all necessary steps to ensure that the appeal is filed within time. In the opinion of this court, considering the delay that has occasioned at each stage in the filing of the present appeal, it cannot be said that sufficient cause has been made out for condoning the delay caused in filing the appeal. No sufficient cause has been made out to condone such delay - Decided against the revenue.
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