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2018 (3) TMI 1663 - HC - Income TaxCondonation of delay of 171 days - removal of office objections - Held that:- This application had came up earlier on 9th February, 2017. On that date, after the application was heard for some time, Ms. Divakar, learned Counsel appearing for the Revenue took time to file further affidavit in support of the delay in taking out this Notice of Motion. Revenue has filed a further affidavit of Shri Puneetinder Singh Walia, Deputy Commissioner of Income Tax dated 14th February, 2018. In the affidavit, they attempt to explain the delay from 13th July, 2017 till the date of filing the Motion on 22nd August, 2017. There is no attempt to explain the delay in taking out this application from 22nd February, 2017 to 13th July, 2017. We find that the earlier affidavit in support also does not give any explanation for not having moved this application earlier when undisputedly the Appeal stood dismissed on 2nd February, 2017. The attempt on the part of the Revenue to explain the delay is most casual. No explanation has been offered for the same. No reason has been made out to condone the delay
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