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2019 (8) TMI 24

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....hrough: None. O R D E R Dr. S. Muralidhar, J.: 1. This appeal by the Revenue is directed against an order dated 17th June, 2011 passed by the Income Tax Appellate Tribunal in ITA No. 2111/Del/2010 for the Assessment Year ('AY') 2006-07. 2. The appeal is accompanied by two applications. One is for condoning the delay of 928 days in filing the appeal and the other is for condoning the delay of 1....

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.... stated that since the process of reallocation of appeals took time, it was allocated ultimately only in March 2016 to another Standing Counsel who, however, 'never informed the Appellant about the status of appeal nor the defect pointed out by the Registry'. It is then stated that 'recently' the Appellant came to know that the appeal had not been listed before the Court and it is only thereafter ....

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....ication for condonation of delay that the present appeal was filed only in August 2014 i.e. nearly 2 years after the order of the High Court of Punjab and Haryana. There is not even a single line of explanation for this delay. 7. The Supreme Court in Office of the Chief Post Master General v. Living Media India Ltd. (2012) 3 SCC 563 held that the lethargy by the government in prosecuting its matt....

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....of gross incompetence of their officers and that too without taking any action against the concerned officers. No detail of this delay of 728 days have been given as if there is an inherent right to seek condonation of delay by State Government. The law of limitation apparently does not apply to the State Government according to its conduct. That such condonation of delay is no more admissible o....