2013 (7) TMI 981

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.... K. Gupta ORDER Per Mahavir Singh, JM   This appeal by revenue is arising out of order of CIT(A)-VI, Kolkata in appeal Nos. 164/VI/Cir-5/10-11/Kol dated 19.03.2012. Assessment was framed by ACIT, Circle-5, Kolkata u/s. 17 of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act") for AY 2008-09 vide his order dated 15.12.2009. 2. At the outset, it is noticed that this appe....

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....rred in sending papers for filing of second appeal. That the delay is not deliberate and the respondent does not gain in any manner by delay committed. That there was sufficient cause for the delay and it is prayed that the same may be condoned." When it was pointed out from whom the AO i.e. Shri Ajay Kumar Keshari, DCIT, Circle-5, Kolkata has to obtain the assessment file w.e.f 18/6/2012....

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....ew, 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 the file was kept pending for several months/years due to considerable degree of procedural red-tape in the process. The government department....