TMI Blog2016 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 negligence, inaction and inordinate delay in filing the appeal cannot be condoned. Law assists those who are vigilant and not those who sleep over their rights. We considering the facts and circumstances explained in affidavit and also in the light judicial decisions, decline to condone the delay in filing the appeal and accordingly d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent and thee is no res judicate in income tax matters, there is no need for refeering to the appellant order for the earlier year and the deparemnt could have processed the case indepnendently without any influence of the fingings of the appellate authority in the earlier assessment year. It is submitted that the delay is inordinate and there are no sufficient cause for such long delay in filing the appeals. In this connection, the assessee rely on the decision of the Supreme Court in the case of Postmaster General vs Living Media India Ltd (2012) 3 SCC 563 wherein the Hon ble Supreme Court ruled that red tapism within the department, slow movement of files, impersonal machinery, bureaucratic methodology in making decisions are no longer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raced. After exhaustively searching the exemption section as well as the judicial section, the judicial folder for the assessment year 2009-10 was located in the record room of the judicial section. It may be noted, in this regard, centralised processing of ClT(A)'s orders was done in the Office of the CIT (Judicial) for more than three decades and only recently, decentralisation of the judicial section took place and the processing of the CIT(A)'s orders started to take place in the Office of the jurisdictional CIT itself, which added to the confusion in locating the judicial folder for the assessment year 2009-10. Immediately, after tracing the said folder for the assessment year 2009-10, the order of the learned CIT(A)-VII for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled belatedly and emphasizing the cause of delay in filing the appeal is neither willful nor wanton. Prime facie the Department has made an inordinate delay in filing appeal, the Co-ordinate bench of the Tribunal in the case of Joint Commissioner of Income Tax vs. Tractors Farms Equipments Ltd 104 ITD 149 at page No.150 wherein it was observed as under :- A distinction must be made between a case where the delay is inordinate and a case where the delays is of a few days. Whereas in the former case, the consideration of prejudice to the other side will be a relevant factor, so the case calls for a more cautious approach, in the latter case, no such consideration may arise and such a case deserves a liberal approach. No hard and fas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent were no priority was fixed and such lapses cannot be condoned. Following the decisions of Tractors Farms Equipments Ltd (supra) and office of the Chief Postmaster General Ors. Vs. Living Media India Ltd ANR (supra) were it was held that it is not in dispute that the person(s) concerned were well aware of conversant with the issues involved including the prescribed period of limitation for taking up the matter 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 me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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