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2017 (4) TMI 1061 - HC - Income TaxCondonation of delay - Held that:- The reasons indicated in the affidavit in support do not inspire confidence. The affidavit is silent about the Advocate to whom the papers were given for preparing to draft the Memo of Appeal. Further, the erstwhile CFO has left the Company in February, 2016 and the affidavit states that the former CFO who left the Company in February, 2016 was somehow under the impression since the amount under dispute had already been deposited that there is no urgency in filing the appeal. The basis of the former CFO's understanding / impression is not supported by any statement / evidence of the state of mind of the former CFO. The present affidavit filed by the Director claims that the present CFO realised that all the appeals have not been filed while reviewing pending Income Tax matters in June, 2016 However, he has also not filed any affidavit in support of the appeal. Moreover, according to the affidavit in support, the draft memo of appeal was already prepared in June, 2015 then why the delay of almost three months in filing the appeal. There is no explanation given for delay in filing the appeal of almost over three months from the discovery / knowledge of the fact that appeals had remained to be filed. No reasons for this delay is even attempted to be explained. It appears on the reading of the affidavit that the applicant assessee had filed these appeals on review of its earlier decision to accept the Common Order of the Tribunal dated 20th February, 2015 relating to Assessment Years 2003-04, 2005-06, 2007-08, 2008-09 and 2009-10. In the above view, we see no reason to condone the delay of 484 days in filing the accompanying appeals in respect of each of the Notices of Motion.
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