2017 (5) TMI 783

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..... dent : Mr. V.P. Gupta & Mr. Arunav Kumar, Advocates ORDER CM No.16419/2017 1. There is a delay of 190 days in filing the appeal. The explanation offered for the delay is given in paras 3, 4 and 5 of the explanation, which read as under: "3. That the said delay in fining the appeal has arisen in bona fide circumstances and for no fault or omission or negligence on the part of the Applicant/ Ap .....

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..... al along with this appeal. Beside this, several other compliances have to be fulfilled by the Assessing Officer, which has caused an inadvertent delay. Also, there had been frequent transfer and posting at the level of AO which caused undue delay in filing this appeal." 2. The Supreme Court has in State of U.P. v. Amar Nath Yadav (2014) 2 SCC 422 reiterated its earlier decision in Postmaster Gen .....

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..... y unsatisfactory. The mere fact that the Assessing Officer was busy in other time bearing assessments can hardly be an excuse, particularly given the fact that under Section 260A of the Income Tax Act, 1961, the time period for filing of an appeal is 120 days. No other statute prescribes the time period of over three months. Moreover, there is no explanation for every day's delay. The delay of 190 .....

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