TMI Blog2018 (11) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... gnations were disclosed nor the extra duties assigned to them were disclosed nor there was any other stand disclosed as may establish credibility of the explanation. It appears that the explanation was merely a pretence and/or an after thought to seek condonation of delay without stating true and correct facts. Also, there is no allegation of fraud or collusion on part of the assessee in causing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In short, the assessee is a registered dealer in electronics goods. By assessment order dated 12.02.2014, he had been assessed to tax. The input tax credit of ₹ 2,50,286/- had been reversed by the Assessing Officer. Against such reversal, the assessee felt aggrieved and filed First Appeal No. 443 of 2014. The said appeal came to be allowed by a reasoned order passed by the Addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or latitude must be shown in such matters condoned the delay. 7. In the counter affidavit filed today, no special fact has been disclosed as may warrant any latitude to be show. 8. Learned counsel for the petitioner therefore submits that the Tribunal has acted whimsically and has condoned the inordinate delay in a perfunctory manner merely for the asking, by the revenue. Onc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong delay of 689 days. Though a day to day explanation would not be required, however, in substance a bona fide explanation should have been offered. In absence of such explanation being offered, the Tribunal has wholly erred in condoning the delay by taking a lenient view of the matter. 10. Learned Standing Counsel has on the other hand opposed the writ petition and submitted that the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he name or particulars of the officials or their designations were disclosed nor the extra duties assigned to them were disclosed nor there was any other stand disclosed as may establish credibility of the explanation. It appears that the explanation was merely a pretence and/or an after thought to seek condonation of delay without stating true and correct facts. Also, there is no allegation of fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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