TaxTMI 
TaxTMI 
2023 (4) TMI 125
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....d on 23.07.2018. The present appeal was filed on 31.05.2019, almost 10 months after the receipt of the impugned order. 2. The appellant had also filed an application seeking condonation of delay, stating that the delay 'is due to misplacement of some of the file papers in the office which were recovered later on and the matter further got delayed due to oversight and inadvertence.' Apart from the aforesaid, no other reason for condoning the delay was mentioned in the application (CM. APPL. 9867/2022). Further, the application also did not specify the period of delay. Since the prayer clause of the said clause did not specify the number of days of delay, which the appellant prayed for being condoned, the appellant was given an opportunity t....
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....ought for and which was later on provided by the appellant department to the counsel. The status as to whether the relied upon judgment had been appealed against or not or whether it had attained finality or not was also ascertained by the counsel and in which process was some time was lost." 4. Although the appellant had somewhat improved its explanation for the reasons which had led to the delay in filing the present appeal, it is apparent that the same were also wanting in particulars. 5. It is well settled that each day of delay in filing has to be explained. In the present case, there are large gaps in the time period for which no ostensible reason has been provided. 6. The appellant has not only delayed in filing the present appeal....
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....oceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the Government or a wing of the Government is a party before us. 28. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bona fides, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used a....