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2015 (7) TMI 781 - BOMBAY HIGH COURT

2015 (7) TMI 781 - BOMBAY HIGH COURT - TMI - Condonation of delay of 712 days in filing appeal - Held that:- Except listing out the dates indicating the manner in which the file pertaining to filing of the appeal moved from one desk to another, there is no explanation for the delay. In fact, as set out above the impugned order 11 September 2006 was received by the department on 21 September 2006 and it was only on 10 January 2007 that the Assessing Officer forwarded his comments to the office of .....

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tantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions - Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few - Appeals are liable to be dismissed on the ground of delay - Decided against revenue. - Notice of Motion No. 673 of 2011, Income Tax Appeal No. 67 .....

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979. 2. The Affidavit insupport of the Notice of Motion seeking condonation of delay sets out the following reasons for the delay. 6. I say that in order to explain the reason for delay in filing the Appeal, I have hereinafter given the details as under : a) ITAT Order dated 11.09.2006 was received in the office of Commissioner of Income-tax, Mumbai on 21.09.2006. b) The Assessing officer submitted his comments/scrutiny report on 10.01.2007 and same was forwarded by the Additional Commissioner o .....

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in the office of CIT on 10.12.2008. Final draft appeal was made on 23.12.2008. However, due to heavy load of time barring assessment work and other administrative difficulties, the appeal u/s 260A could not be filed in time. Accordingly, the appeal was filed on 07.01.2009. h) I say that the due date for filing the appeal was 16.01.2007. 7. I say that the chronological dates and events given as above, it would be seen that the office of the appellant was diligently following the matter for filing .....

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re is no explanation for the delay. In fact, as set out above the impugned order 11 September 2006 was received by the department on 21 September 2006 and it was only on 10 January 2007 that the Assessing Officer forwarded his comments to the office of Commissioner of Income seeking approval for filing appeal. Similarly, there is no explanation provided in the affidavit of what happened between the date 16 January 2007 to 5 August 2008. 4. The Apex Court in the case of Post Master General and ot .....

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