2023 (1) TMI 1484 - HC - Income Tax

Delay of 979 days in filing the appeal - eligible reasons for delay - HELD THAT - As perused the affidavit filed in support of the condone delay petition and we find that there is absolutely no explanation given for the inordinate delay in filing the appeal. The certified copy of the order passed by the Tribunal was received by the department on 12th July 2019 and the last date for filing the appeal within the period of limitation expired on 9th November 2019 and the decision to file appeal was taken much after the expiry of the period of limitation even thereafter the appeal was filed on 15th July 2022. Thus the appellant department cannot take advantage of the order passed by the Hon ble Supreme Court as the delay after the last day on which the appeal could have been filed and the date on which lockdown was declared and the delay from 1st March 2022 till the date of filing that is 15th July 2022 has not been explained. Thus we are not convinced to exercise any discretion in this matter. Application is dismissed. Consequently the appeal stands rejected. Stay application also dismissed.

Summary

The Calcutta High Court, presided by Justices T. S. Sivagnanam and Hiranmay Bhattacharyya, dismissed the condonation of delay petition where there was a 979-day delay in filing the appeal. The Court emphasized that "there is absolutely no explanation given for the inordinate delay," noting the appeal was filed well beyond the limitation period which expired on 9th November 2019, with the appeal ultimately filed on 15th July 2022. The Court rejected the appellant department's reliance on the Supreme Court order regarding lockdown-related delays, stating the delay from the expiry of limitation until lockdown and thereafter remained unexplained. Consequently, the application IA No.GA/1/2022 was dismissed, the appeal rejected, and the stay application IA No.GA/2/2022 also dismissed. The Court explicitly left the substantial questions of law "left open."