Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1699 - HC - Income TaxCondonation of delay - reasons for delay - Held that:- There is no explanation offered for the period from 14th July, 2016 to 19th October, 2016 i.e. till the papers were sent to Chief Commissioner, New Delhi. Admittedly, the report from the Dy. Commissioner was received by the Applicant on 14th July, 2016 itself. Further, there is no explanation also for the time taken by the Chief Commissioner of Income Tax (Exemption), New Delhi from 19th October, 2016 to 13th September, 2017 for granting approval. The Applicant being a Senior Officer of the Revenue would have been conscious that time to file appeal was running against the Revenue and there is no explanation in the affidavit of the steps he has took to expedite the process of approval/ rejection of the recommendation sent by his office. Further, there is no explanation even sought to be offered from the unduly long time taken by the Chief Commissioner, New Delhi to direct filing of appeals. The entire exercise of filing this application is most casual and appears to be done more for completing a formality. We see no reason to condone the delay of 362 days in filing the accompanying appeals.
|