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2022 (9) TMI 1335 - HC - VAT and Sales TaxCondonation of delay of 584 days in filing revision - exclusion of COVID period i.e. from 15.03.2020 till 10.02.2021 as per decision in the case of IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] - satisfactory explanation for delay was given or not - HELD THAT:- The delay is sought to be explained by contending that the order passed by the learned Tribunal was served on the revisionist on 09.04.2019 although a proposal for filing of the revision was sent on 28.10.2020 to the office of Additional Commissioner Grade-2, Commercial Tax, Lucknow and a letter was also forwarded on 06.11.2020 seeking permission and sanction for filing revision was received from the Law Department on 10.12.2020 yet despite best efforts the revision could only be filed on 10.02.2021. The delay is sought to be explained on the ground of inherited bureaucratic lackadaisical attitude imbibed with note-making, file pushing and passing on the buck ethos. The delay in filing revision has been considered by this Court in the case COMMISSIONER COMMERCIAL TAX U.P. LKO. VERSUS M/S R.C. AND SONS RAKABGANJ LUCKNOW [2022 (9) TMI 533 - ALLAHABAD HIGH COURT], where the delay of 163 days was sought to be explained on the basis of the casual and lethargic attitude of the officials which prevails in the Department, on the part of the Officers concerned. In the instant case the delay is of 250 days even after ignoring the COVID period in terms of judgment of the Apex Court. Considering the aforesaid judgments in the case of M/s. R.C. & Sons, and the delay in the instant case of 250 days even after ignoring the COVID period in terms of the judgment of the Apex Court and there being no plausible and cogent reasons for condoning the delay, the application for condonation of delay is rejected. Application dismissed.
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