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2017 (10) TMI 178 - HC - Income TaxCondonation of delay - removal of office objections - Held that:- As far as this Court is concerned, whatever may be the mode or procedure of filing Appeals and which was known to departmental panel Advocates engaged earlier, which has now been stated to be dissolved and independent Advocates are entrusted with the duty to file Appeals, nothing of this nature will prevent the Revenue officials in-charge of the concerned Departments or wings from following up their matters. The papers being handed over to the Advocate, their responsibility does not come to an end. There has to be a follow-up and the Revenue Advocates as also their officials can learn a lesson or two from their counterparts or adversaries, namely, the assessees. That Advocates or officials are underpaid or not paid on time and Government matters remain neglected because of several reasons, some of which may be intentional and deliberate, does not mean such explanations have to be necessarily accepted. It is time and again held by the Hon'ble Supreme Court that Government and its Departments including the Department of Income Tax is not a special litigant. The law of limitation does not exempt it. If 30 days' time was given to remove office objections, they were not removed and no application was moved within the next 30 days to set aside the conditional order and there is a delay in this case, as is brought on record by the assessee, of 958 days, then, this is no explanation for the same. As a result Revenue officials are grossly negligent, we hold that there is no sufficient cause for condoning this enormous delay. The explanation on affidavit is devoid of any particulars, vague and general in nature. It is rejected. The Applications for restoration are dismissed.
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