2015 (7) TMI 781

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....pondent : Mr. J D Mistry, Senior counsel a/w Mr. P C Tripathi i/b Raj Darak ORDER P. C. This Notice of Motion is taken out by the Revenue-Appellant seeking condonation of delay of 712 days in filing an appeal under Section 260A of the Income Tax Act, 1961 from the order dated 11 September 2006 of the Income Tax Appellate Tribunal. The Appeal relates to the Assessment year 1978-1979. 2.....

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.... was called for by the CIT-6 on 11.08.2008. f) Revised draft copy of the appeal was put up to CIT-6 on 03.11.2008. g) The AO was asked to resubmit draft after verification on 04.11.2008 and the samd was received in the office of CIT on 10.12.2008. Final draft appeal was made on 23.12.2008. However, due to heavy load of time barring assessment work and other administrative difficulties, the a....

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....rom one desk to another, there is no explanation for the delay. In fact, as set out above the impugned order 11 September 2006 was received by the department on 21 September 2006 and it was only on 10 January 2007 that the Assessing Officer forwarded his comments to the office of Commissioner of Income seeking approval for filing appeal. Similarly, there is no explanation provided in the affidavit....

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.... the Government is a party before us. 28. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafides, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions. The ....