2015 (10) TMI 1589

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...., it is noticed that the appeal is delayed by 30 days. As per records the revenue has received the order of CIT(A) on 12.01.2012 and appeal was filed before Tribunal on 11.04.2012. Thereby there is delay of 30 days. For this revenue has filed condonation petition with the following reasons in its application dated 10.04.2012: "Filing of appeal in the case of M/s G.V.N. Fuels Ltd. PAN: AAACG9200D for the AY 2006-07 against the order of the Ld. CIT(Appeal)-1, Kolkata in appeal No. 306/CIT(A)- 1/Cir-1/08-09 is delayed for 29 (Twenty Nine) days due to the reasons stated below. Considering the fact of the case, the delay may kindly be condoned. Last date: 12/03/2012 : 14/02/2012 : Appeal Scrutiny Report submitted to the office of JCI....

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....al machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody including the Government. In view of the above facts of the case, now we will go through the case law cited by Ld. counsel for the assessee of Hon'ble Supreme Court in the case of Office of the Chief Post Master General & Anr. Vs. Living Media India Ltd. & Anr. In Civil Appeal No. 2474- 2475 of 2012 dated 24.02.2012 , wherein it has been held as under: "12) It is not in dispute that the persons(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the mater by wa....