Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Deputy Commissioner of Income-Tax, Circle-1, Kolkata Versus M/s GVN Fuels Ltd.

2015 (10) TMI 1589 - ITAT KOLKATA

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 assessee has strongly objected to the Cond .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 following reasons in its application dated .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ice 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 for filing of appeal Yours faithfully, Sd/- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty 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 t .....

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 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 to be condoned mechanically merely because .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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