2017 (5) TMI 783

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....r Standing Counsel For the Respondent : Mr. V.P. Gupta & Mr. Arunav Kumar, Advocates ORDER CM No.16419/2017 1. There is a delay of 190 days in filing the appeal. The explanation offered for the delay is given in paras 3, 4 and 5 of the explanation, which read as under: "3. That the said delay in fining the appeal has arisen in bona fide circumstances and for no fault or omissi....

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....e seen with regard to taking decision for filing further appeal along with this appeal. Beside this, several other compliances have to be fulfilled by the Assessing Officer, which has caused an inadvertent delay. Also, there had been frequent transfer and posting at the level of AO which caused undue delay in filing this appeal." 2. The Supreme Court has in State of U.P. v. Amar Nath Yadav (201....