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2018 (7) TMI 1893 - HC - Income TaxCondonation of delay - Reasons of delay - HELD THAT:- In the Collector Land Acquisition V/s Mst. Katiji [1987 (2) TMI 61 - SUPREME COURT] it was held each day's delay need not be explained. Our Court condoned the delay. The facts are completely distinguishable in the present case and the condonation application is not being dismissed for failure to explain each day's delay. If we have to accept the reason for the delay viz. understood the import of the order only after effect was given to the order, it would result in the period of limitation provided under the Act being rendered otiose/vain/useless. It is expected of a litigant to study the order on receipt of it and if aggrieved filed an appeal therefore expeditiously. It is not open to a party to try its luck in a subsequent proceedings and only if that is adverse to it, file an appeal from the earlier order on the ground that he did not understand the order of the Tribunal. The affidavits in support also do not inspire confidence as vital information is not forthcoming in the affidavit. We are not satisfied with the reasons for the delay of 224 days in filing the accompanying Appeals. Thus, all the notices of motion are dismissed.
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