2018 (12) TMI 812

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....961 (in short 'the Act'). 2. The appeal prima facie is barred by limitation of 226 days. The Registry, therefore, issued show cause notice dated 21.8.2017 as to why the appeal should not be treated as 'time barred' in response to which the assessee moved an application dated 12.9.2017, the contents of which reads as under:- "Sir, The appeal in the case is delayed by 226 days. The assessee is a State Government instrumentality functioning under the Department of Food, Civil Supply and Himachal Pradesh. The assessee society made an application before the CIT(E) for nonappearance of the counsel. The order was received by our society on 11.10.2016 and mailed to the counsel in the case. We were under the impression that the appeal ....

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....neral vs. Living Media India Ltd (2012) 3 SCC 563 has held that red tapism within the department, slow movement of files, impersonal machinery, bureaucratic methodology in making decisions are no longer acceptable as 'Sufficient Cause' for condonation of delay. The relevant part of the decision (supra) of the Hon'ble Supreme Court is reproduced as under: " It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. ....