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2019 (5) TMI 1006 - HC - Income TaxCondonation of delay - delay of 122 days - reasons for the delay with reference to the illness of the Secretary of the Society - HELD THAT:- The petitioner must demonstrate cogent reasons to condone the delay. Need upset finding on facts. It is well considered order. If explanation is not satisfactory, the Tribunal has to weigh balance of justice. No prejudice will be caused to respondents if delay is condoned; if not, petitioner will suffer. In such circumstances reasonable costs would balance the scale of justice. Accordingly, delay is ordered to be condoned on payment of cost of ₹ 25,000/-. The cost shall be deposited before the 1st respondent within three weeks and produce the receipt before the Tribunal. On condonation of delay, stay application shall be taken up and disposed within three weeks therein. Till such time coercive steps pursuant to impugned order in appeal shall be deferred.
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