Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 1589 - ITAT KOLKATA

2015 (10) TMI 1589 - ITAT KOLKATA - TMI - Condonation of delay in filling appeal - Held that:- The facts are exactly identical and similar to the decision of Hon’ble Supreme Court in the case of Office of the Chief Post Master General & Anr. Vs. Living Media India Ltd. & Anr.,[2012 (4) TMI 341 - SUPREME COURT OF INDIA] wherein the government machinery has worked in a particular fashion and in all the delay there is no explanation whatsoever. As such there is no reasoning and Ld. Counsel for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e-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 11.04.2012. Thereby there is delay of 30 days. For this revenue has filed condonation petition with the f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppeal Scrutiny Report submitted by the office of JCIT, Range-1, Kol To the office of Ld. CIT, Kol-1, Kolkata. 03/04/2012 :Ld. CIT, Kol-1, Kolkata authorizes for filing of 2nd appeal before ITAT 04/04/2012 : Authorization for 2nd Appeal was communicated to this office 05/04/2012 : Holiday Mahavir Jayanti) 06/04/2012 : Holiday (Good Friday) 07/04/2012 : Holiday (Saturday) 08/04/2012 : Holiday (Sunday) 09/04/2012 : Preparation of papers 10/04/2012 : Submitted to the office of CIT, Kol-1, Kolkata fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ically 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 sev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er: "12) It is not in dispute that the persons(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the mater by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version