TMI Blog2022 (7) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... es the above, it was further stated, the senior assistant had been assigned B.L.O. duty, resulting in the delay. Neither the application nor the affidavit bring out necessary facts pertaining to shortage of manpower claimed or the excess of work claimed. Then, the date of election and date of assignment of duty of the senior assistant has also not been disclosed. In any case, in the context of delay of 530 days, it is wholly unacceptable that such delay could have been caused owing to conduct of election or assignment on the election duty to certain officials. That explanation is inherently inadequate. The nature of explanation remains ever relevant and primary for consideration of the Court. It must inspire confidence as to truthfulness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commercial Tax Tribunal Agra Bench, Agra in Defective Appeal No. 9 of 2020 for A.Y. 2014-15 (U.P.). By that order, the Tribunal has rejected the objection filed by the assessee to the application filed by the revenue seeking condonation of delay of 530 days in filing the above appeal. 3. The revision has been heard on the following question of law: Whether the Tribunal was legally justified in condoning the delay of 530 days in filing the appeal of revenue before Tribunal contrary to the decision of Supreme Court in the matter of Chief Post Master General Ors. Vs. Living Media India Ltd. Anr. ? 4. On specific query, learned counsel for the assessee states, the aforesaid appeal is pending before the Tribunal. 5. Havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plausibility of the reason disclosed. Further, such explanation may also bring out its proximity to the result of the delay sought to be explained. By merely stating vague and generic facts, a litigant may never expect the Court to exercise its discretion to condone the delay. 9. Therefore, the nature of explanation remains ever relevant and primary for consideration of the Court. It must inspire confidence as to truthfulness and completeness as to the delay sought to be explained. Only then, the Court may act and condone the delay. Where however, as in the instant case, that explanation is found to be lacking in particulars and substance as also intent, the Court may never act on the same. The law in that regard is fairly well sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable and acceptable explanation for the delay and there was bona fide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red tape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for the government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. 10. Seen in that light, the explanation furnished by the revenue was neither bona fide nor it appears to be otherwise sufficient or such as may hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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