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2017 (6) TMI 1273 - BOMBAY HIGH COURTRevision filed u/s 264 delayed by about 200 days - condonation of delay - Held that:- Proviso to SubSection 3 of Section 264 of the Act empowers the Commissioner to entertain the Revision filed beyond the prescribed period of limitation upon sufficient cause being shown. The said exercise, it appears has not been embarked upon by the Commissioner. The Revision can only be entertained on merits only if the delay is condoned. Without condoning the delay even the Commissioner could not have observed anything on merits. No separate application for condonation of delay was filed, however, the request to condone the delay was made in the Revision application itself. It appears that no reasonings have been given by the Commissioner for not condoning the delay. It would be appropriate to set aside the said order and direct the Commissioner to reconsider the aspect of delay.
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