https://www.taxtmi.com/caselaws?id=456986 The Calcutta HC condoned a 535-day delay in filing an appeal by the Income Tax department. The appeal deadline expired on 20.07.2019, but the file circulated between various authorities including the Ministry of Law and Justice, junior government counsel, and standing counsel until 16.03.2021. The court found that while the decision to file appeal was taken timely on 16.05.2019 and the draft was prepared by 23.09.2019, administrative delays occurred during the approval process. Considering that substantial questions of law were pending in similar cases and technical considerations should not defeat substantial justice, the HC exercised discretion to condone the delay favoring the appellant department. en-us Fri, 24 Jun 2022 00:00:00 +0530 Thu, 29 Aug 2024 10:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456986 The Calcutta HC condoned a 535-day delay in filing an appeal by the Income Tax department. The appeal deadline expired on 20.07.2019, but the file circulated between various authorities including the Ministry of Law and Justice, junior government counsel, and standing counsel until 16.03.2021. The court found that while the decision to file appeal was taken timely on 16.05.2019 and the draft was prepared by 23.09.2019, administrative delays occurred during the approval process. Considering that substantial questions of law were pending in similar cases and technical considerations should not defeat substantial justice, the HC exercised discretion to condone the delay favoring the appellant department. Case-Laws Income Tax Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456986