TMI Blog2018 (8) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... f limitation in the case of very assessee, there is likelihood of conflicting orders. Under the circumstances, when the very issue / question involved in the present appeal is at large before this Court in other Tax Appeals in case of the very assessee but with respect to different assessment years, we deem it fit and proper to condone the delay in the present application so that the present appeal also can be heard alongwith those Tax Appeals. - Application allowed - Delay condoned - Decided in favor of revenue. - CIVIL APPLICATION (OJ) NO. 1 of 2018 In IN F/TAX APPEAL NO. 14263 of 2018 - - - Dated:- 2-7-2018 - MR. M.R. SHAH AND MR. A. Y. KOGJE, JJ. For The Petitioner : Appearance: Mr Manish Bhatt, sr. AdvocatE for Mrs Mauna M Bhat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s annexed hereto and marked as AnnexureA . The department was under the bonafide impression that the erstwhile senior standing counsel had filed the appeal. However, the factum of appeal being not filed by the erstwhile counsel came to light only when the senior standing counsel while filing appeals for assessment years 2010-11, 2011-12 and 2012-13 in the month of February, 2018 enquired with the department regarding status of appeals preferred against the order passed by the Tribunal for A.Y. 2008-09 and A.Y. 2009-10. Upon such query raised by the senior standing counsel and after ascertaining the factum of appeal not filed from the original records, the office of the undersigned requested the counsel to prepare appeal. In view of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t length. Revenue has tried to explain the delay caused in preferring the Tax Appeal by making necessary averments in para 2 reproduced herein above. Considering the explanation it cannot be said that there was any negligence and/or lethargy on the part of the Department in not preferring the appeal within the period of limitation. Infact the papers were handed over to the standing counsel appearing on behalf of the Revenue to prefer appeals, however the same was not filed. It is required to be noted that so far as other appeals in the case of very assessee on the very issue but with respect to different assessment years are as such filed within the period of limitation and the issue involved in the present appeal is at large before this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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