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2021 (3) TMI 271 - HC - Income TaxCondoning the inordinate delay of '1924 days' for filing appeal before ITAT - Public sector undertaking (PSU) - Dismissal of MA for restoration of appeal since the COD clearance is no more required - reasons stated for the inordinate delay as applicant could not file said Miscellaneous Application due to bona fide reasons of transfer/retirement of concerned officers-in-charge and change in its Tax Consultants resulting in loss of track of proceedings as there were more than 50 appeals pending before this Hon'ble Tribunal - HELD THAT:- On allowing the MA filed by the Revenue as per Annexure A/7 order dated 21.10.2011, the Appellant/Assessee could have filed a similar MA to get their appeal as well to be restored, which course was not pursed by them. It was after waiting for nearly 7-8 years, that they had some second thought and have come up on some revelation, that similar MA could be filed with a petition to condone the inordinate delay of '1924 days' as discernible from Annexure A/1. It is in the said circumstance that, the merit of the so-called explanation to condone the delay was considered, leading to an adverse finding. Absolutely no tenable reason or explanation has been offered by the Appellant/Assessee for condoning the inordinate delay of '1924 days'; much less any satisfactory explanation. The finding was rendered by the Tribunal that the inordinate delay cannot be condoned, led to dismissal of the MA for restoration of the appeal. It is quite relevant to note that the merit of the case was not considered by the Tribunal, as the MA for restoration of the appeal came to be dismissed for want of any satisfactory explanation of delay. The finding rendered by the Tribunal is well supported by the reasons; which is more evident from the course and conduct pursued by the Assessee by approbating and reprobating simultaneously; initially by contending before the Tribunal (when MA preferred by the Revenue was allowed years ago in 2011) that the Apex Court ruling in Electronics Corporation of India Limited [2011 (2) TMI 3 - SUPREME COURT] was not applicable to their case and now seeking to place reliance on the same.
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