Court dismisses delay condonation applications in tax cases due to significant filing delay.

The court dismissed delay condonation applications in multiple Commercial Tax Revisions due to a delay of 1519 days in filing. Despite explanations provided for the delays, including procedural issues and lack of action by officials, the court found them insufficient. Previous rejections of similar delay condonation applications with significant delays influenced the decision not to condone the delay in this case. Emphasizing the importance of timely legal actions and procedural compliance, the court ultimately dismissed both the delay condonation applications and the Commercial Tax Revisions.

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Issues Involved:
Delay Condonation Application in multiple Commercial Tax Revisions.

Detailed Analysis:

1. Delay Condonation Application:
The judgment addresses the delay of 1519 days in filing several Commercial Tax Revisions. The affidavit supporting the application for condonation of delay in one case is considered as the leading case for all. The affidavit details the timeline from the receipt of the impugned judgment to the approval for filing the revision, highlighting delays in obtaining necessary reports and permissions.

2. Procedural Delays and Lack of Action:
The affidavit mentions delays caused by the time taken to prepare and file the Commercial Tax Revision due to the translation of documents from Hindi to English. It also points out the lack of action by the concerned officials in allotting the file for preparation and filing of the revision, leading to significant delays in the process.

3. Lack of Sufficient Explanation:
The judgment notes that despite receiving necessary permissions and approvals, there were substantial delays in filing the revisions. The Deputy Commissioner's actions after assuming office in 2016 and the subsequent issuance of a charge sheet in 2017 are highlighted. However, the court finds the explanations provided insufficient, especially considering the additional delay of about 8 months after the charge sheet was issued.

4. Previous Rejections and Precedent:
The court mentions previous rejections of delay condonation applications in similar cases with significant delays ranging from 1414 to 1931 days. This history of rejecting such applications contributes to the decision not to condone the delay of 1519 days in the current cases, leading to the dismissal of both the delay condonation applications and the Commercial Tax Revisions.

In conclusion, the judgment emphasizes the importance of timely legal actions and adherence to procedural requirements, ultimately leading to the dismissal of the Commercial Tax Revisions due to the uncondoned delay.

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