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2018 (8) TMI 759 - HC - Income TaxCondonation of delay in filing of appeal - Held that:- Revenue has tried to explain the delay caused in preferring the Tax Appeal by making necessary averments in para 2 reproduced herein above. Considering the explanation it cannot be said that there was any negligence and/or lethargy on the part of the Department in not preferring the appeal within the period of limitation. Infact the papers were handed over to the standing counsel appearing on behalf of the Revenue to prefer appeals, however the same was not filed. If the delay in the present appeal is not condoned and the appeal is dismissed on the ground of limitation in the case of very assessee, there is likelihood of conflicting orders. Under the circumstances, when the very issue / question involved in the present appeal is at large before this Court in other Tax Appeals in case of the very assessee but with respect to different assessment years, we deem it fit and proper to condone the delay in the present application so that the present appeal also can be heard alongwith those Tax Appeals. - Application allowed - Delay condoned - Decided in favor of revenue.
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