Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 1277 - AT - Income TaxCondonation of delay - registration 12AA denied - delay of 1868 days in filing the appeal - HELD THAT:- If we apply the test of a prudent litigant, it cannot be held that once the applicant came to know about the dismissal of the application for registration it will remain silent for a long period of more than 5 years. If we accept the contention of the appellant on the basis of the factually incorrect affidavit, an unsettling situation will emerge and the proceedings will be taken casually by the statutory bodies. The legislative mandate in stipulating a limitation to file an appeal within the period of limitation and the provision for condonation of delay cannot be permitted to be mis-used by statutory agencies like the appellant before us. The appellant being a statutory body is required to be more careful and prudent in pursuing a legal remedy. Non-filing of the appeal in time before the Tribunal shows total lack of coordination and sluggishness by the officials of the appellant. We deprecate the same. Assessee is required to explain the delay in filing the appeal. The assessee has failed to satisfy the conscious of this Tribunal that the assessee was bonafidely pursuing its legal remedies, and not filing the appeal in time was beyond its control. There is a huge delay of 1868 days in filing the appeal before us. We deem it inappropriate to condone the delay. Accordingly, we hereby dismiss the application for condonation of delay and accordingly the appeal preferred by the appellant is also dismissed.
|