TaxTMI 
TaxTMI 
TaxTMI 
2023 (4) TMI 1122
X X X X Extracts X X X X
X X X X Extracts X X X X
.... SC with Mr. Gautam Barnwal & Mr. Deepak Somani, Advs. For Review Petitioner O R D E R CM APPL. 44837/2019 (for condonation of delay in filing review petition) & REVIEW PET. 426/2019 in W.P.(C)-8677/2017 1. The respondent has filed the present application seeking condonation of delay of 470 days in filing the petition, seeking review of the order dated 16.04.2018 (hereafter 'the impugned ord....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cuments were traced sometime in July, 2019 and the file was put up before the Chief Commissioner for his approval in the third week of July, 2019. 2.5 The approval was immediately granted. Thereafter, the relevant documents were handed over to the Department's counsel in the first week of August, 2019, who drafted the present review petition and forwarded the same for signatures to the Department....
X X X X Extracts X X X X
X X X X Extracts X X X X
....delay in acquiring the knowledge of dismissal of the SLP. 5. After the dismissal of the SLP, the file is stated to have been put up before the Commissioner. However, no particulars have been provided as to when the file was put up before the Commissioner. Further, no explanation has been provided for the time taken for seeking the necessary approval. The application merely states that the file wa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Chief Commissioner in the third week of July, 2019 and he immediately granted the approval. The review petition was drafted and filed at the "first possible opportunity". It is relevant to note that the review petition was filed on 28.09.2019, which is two months after the final approval was stated to be granted. 8. It is well-settled that each day of the delay is required to be explained. In the....