TMI Blog2000 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-11-1995 Delay 13 days A petition for condonation was filed by the Assessing Officer on 10- 11 1995 giving the following reasons in which the entire delay was attributed to CIT's office, which reads as under '27-10-1995 - That the festive season hampered the normal office work for a long days which resulted in submission of appeal scrutiny report delayed to the higher authorities and as such no authorisation was received from the Commissioner on that day. 28-10-1995 - It was a holiday being Saturday. 29-10-1995 - It was a ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kindly be accepted after condonation of delay of 14 days.' Another explanation on 29-6-2000 was given by the CIT's office giving an impression that the delay was partly as Assessing Officer's level and partly at the level of the CIT's office by supplementing the reasons in the following manner : - "2. The reasons for delay at the legal of the Assessing Officer and the Range D.C. from 28-11-1995 to 1-11-1995 for 5 days as shown in para- 1 above are chronologically tabulated as under for the sake of convenience: 28-10-1995 - Saturday 29-10-1995 - Sunday 30-10-1995 - Authorisation not received by the Assessing Officer from the CIT, as Appeal Scrutiny Report was prepared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat report is sent to the D.C.; (ii) D.C. prepares his comments on such report and sends the matter to CIT, i.e., Commissioner of Income-tax; (iii) The office of the CIT prepares the judicial file; (iv) Such judicial file is sent to ITO, HO. [Jdl.) who prepares the note for CIT; (v) The file with the note of the ITO, HQ. [Jdl.] is then put to CIT for direction/authorisation to file the appeal; (vi) Requisition is sent for such authorisation to the Assessing Officer; (vii) The Assessing Officer, prepares the papers - copies of the assessment order CIT (Appeals) order, grounds of appeal before the CIT (Appeals), etc. etc. (viii) Then it again goes back to the ITO, HQ [Jdl.] for filing the appeal, who along with his letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer or as the case may be the CIT, who is the authority to direct the filing of appeal and at whose instance 2nd appeal is to be filed. Therefore, the decisions of the Supreme Court in N. Balakrishnan v. M. Krisnamurthy AIR 1998 SC 3222 and Collector, Land Acquisition v. Mst. Katiji [1987] 167 ITR 471 would be of no help to the assessee. 6. Their Lordships of the Supreme Court in the case of Calcutta Municipal Corpn. v. PK. Sarat AIR 1999 SC 738 have held that even if the court should be liberal in condenation of delay, it should be inexcusable unless sufficient cause is shown, It is not the law that when an application seeking the condonation of delay, is filed by the state or any authority, the court must invariably condom. the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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