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2018 (3) TMI 533 - HC - Income TaxCondonation of delay - reason for delay - Held that:- We find that on 14th January, 2016 when the impugned order of the Prothonotary & Senior Master was passed, the appellant was represented by the Managing Clerk and its Advocate. The Affidavit-insupport seeking condonation of delay is bereft of any particulars. The Affidavit also does not mention the date when the deponent, Assessing Officer learnt about the dismissal of the Appeals. There is nothing on record to indicate that the Advocate who was appearing for the appellant had not kept the Assessing Officer informed of the order dated 14th January, 2016 passed by the Prothonotary & Senior Master. The Affidavit is most casual and there has been no attempt to explain the delay of 632 days in removing the office objections. Affidavit-in-support of the present Notice of Motion which has been taken out in December, 2017 has completely ignored the observations of the Court and makes no attempt to explain the delay. No reason to condone the delay. The Notices of Motion are accordingly dismissed.
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