2014 (5) TMI 233

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.... the Respondent : C.S.C., IT ORDER This appeal by the assessee under Section 260-A of the Income Tax Act, 1961 arises from an order of the Income Tax Appellate Tribunal dated 13 December 2013, the relevant assessment year being A.Y. 2009-10. The Tribunal has dismissed the application for condonation of a delay of 282 days in filing the appeal before the Tribunal against an order of the Commi....

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.... Office of the Bank on 18 October 2011. The Chief Manager was transferred to another branch of the Bank and the office of the Chief Manager remained "vacant for some time". Then, it has been stated that the papers which were returned back by the Zonal Office remained unattended due to non availability of the Chief Manager and it was only a few days earlier when the pending papers were being sorted....

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....gencies or the instrumentalities of the government, have been laid down. The observations of the Supreme Court are as follows:- "In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that t....