TMI Blog2003 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... review application and we are constrained to dismiss the application. - - - - - Dated:- 27-11-2003 - Judge(s) : D. K. JAIN., MADAN B. LOKUR JUDGMENT C.M. No. 97 of 2002 and R.A. No. 96 of 2002: This is an application by the Revenue under section 5 of the Limitation Act, 1963, read with section 151 of the Civil Procedure Code, seeking condonation of delay of "about 12 months" in filing the review application against the order passed by this court on April 10, 2001, in I.T.A. No. 1 of 2000. By the impugned order, following the decision of this court in I.T.C. No. 35 of 1999, the Revenue's appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), was not entertained. In the application, which is supported by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 Matter referred to the standing counsel in view of the opinion of the Ministry of Law. 8. 27-3-2002 Sending the file to another standing counsel after receiving the same from the first one. 9. 23-4-2002 File received back from the second standing counsel. 10. 30-4-2002 Sending the file to yet another standing counsel. 11. 1-6-2002 to 7-7-2002 Summer vacation of the High Court 12. 12-7-2002 Filing of the review petition." -------------------------------------------------------- The application is resisted by the respondent-assessee. We have heard Mr. R.C. Pandey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m in a justice oriented approach rather than the technical detection of sufficient cause for explaining every day's delay. True, that having regard to the fact that the State represents collective cause of the community, a certain amount of latitude to it is permissible but in a case of apparent lethargy, like the present one, Chandra Mani's case, AIR 1996 SC 1623 cannot be permitted to be used as a shield for inaction. We are of the view that on the facts in hand no cause, much less a sufficient cause has been made out for condonation of delay in filing the review application and we are constrained to dismiss the application. Ordered accordingly. Consequently, the review application is also dismissed as barred by limitation. However, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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