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2019 (7) TMI 1500 - CALCUTTA HIGH COURTCondonation of delay - HELD THAT:- As find from the affidavit-in-opposition filed by the respondent that they have been unable to show that the order of the tribunal dated 31st December 2002 was received at an earlier point of time than 23rd August 2011. Mr. Khaitan states that the tribunal in its order dated 13th May 2016 has held that the legal heir of the assessee received a copy of the said order on 23rd August 2011. The appellant/applicant ought to have been much more vigilant in prosecuting his case. But considering the fact that the said order dated 31st December 2002 was received after nearly nine years admittedly and that on advice the appellant/applicant was conducting proceedings before the tribunal, we allow him to advance the merits of his case by condoning the delay. The appellant/applicant will pay consolidated costs of ₹ 25,000/- for this matter and two connected matters to the Income Tax Department through the proper officer authorised to receive the same.
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