TMI Blog2015 (10) TMI 1589X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed as not admitted. - ITA No. 563/Kol/2012 - - - Dated:- 22-5-2015 - P K Bansal, AM And Mahavir Singh, JM,JJ. For the Appellant : Shri K L Kanak, JCIT, Sr. DR For the Respondent : Shri S M Surana, Adv. ORDER Per: Mahavir Singh: This appeal by revenue is arising out of order of CIT(A)-I, Kolkata vide Appeal No. 306/CIT(A)-1/Circle-1/08/09 dated 14.12.2011. Assessment was framed by DCIT, Cir-1, Kolkata u/s of the Income-tax Act, 1961 (hereinafter referred to as the Act ) for Assessment Year 2006-07 vide his order 08.12.2008. 2. At the outset, it is noticed that the appeal is delayed by 30 days. As per records the revenue has received the order of CIT(A) on 12.01.2012 and appeal was filed before Tribunal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed before Tribunal. In the absence of any plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the revenue is a party before us. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafide, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the revenue cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogies being used and available. The law of limitation undoubtedly binds everybody including the Government. 13) In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red-tape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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