Court denies condonation for delayed review petition by Income Tax Commissioner. Delay reasons deemed insufficient.

The High Court rejected the application for condonation of delay in filing a review petition by the Commissioner of Income Tax, Muzaffar Nagar. The Court found the reasons provided, relating to internal Departmental decision-making processes, insufficient to justify the significant delay of two years and 65 days. It was deemed unlikely that obtaining permission from higher authorities took that long. Consequently, the Court rejected the condonation application, leading to the dismissal of the review petition.

---

---

Issues involved:
Review application filed beyond the prescribed time seeking condonation of delay based on internal Departmental decision making process.

Analysis:
The judgment pertains to an application filed by the Commissioner of Income Tax, Muzaffar Nagar seeking a review of an order dated 10.8.2005, which was filed beyond the stipulated time by two years and 65 days. The application was supported by an affidavit seeking condonation of delay, citing internal Departmental decision making processes as the reason for the delay. The affidavit mentioned that the delay was not deliberate but occurred due to seeking permission from higher Departmental authorities to file the review petition, initially advised to be filed in the Supreme Court but later decided to be filed in the High Court. The Court, after considering the content of the affidavit, concluded that the reasons provided did not justify the delay. It was deemed highly improbable that it took two years for the Commissioner to grant permission for the review petition. Consequently, the application seeking condonation of delay was rejected, leading to the rejection of the review application as well.

---