2021 (12) TMI 1385

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l, Adv. for the respondent ORDER This petition has been filed by the revenue to condone the delay of 331 days in filing the appeal. We have heard Mr. P. K. Bhowmick, learned counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned counsel appearing for the respondent/assessee. Under normal circumstances, the Court will definitely exercise its discretion and take a lenient .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly no reason assigned by the revenue to condone the inordinate delay of 331 days in filing the appeal. Thus, both on the ground that no sufficient cause has been shown by the appellant/department and also on the ground that the assessee has been put to prejudice which cannot be remedied, we are not inclined to condone the inordinate delay in filing the appeal. Accordingly, the petition for condo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X