2022 (7) TMI 1502

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....by the assessee to the application filed by the revenue seeking condonation of delay of 530 days in filing the above appeal. 3. The revision has been heard on the following question of law: "Whether the Tribunal was legally justified in condoning the delay of 530 days in filing the appeal of revenue before Tribunal contrary to the decision of Supreme Court in the matter of Chief Post Master General & Ors. Vs. Living Media India Ltd. & Anr. ?" 4. On specific query, learned counsel for the assessee states, the aforesaid appeal is pending before the Tribunal. 5. Having heard learned counsel for the parties and having perused the record, the undisputed facts of the case are, the above appeal carries a delay of 530 days. The entire explana....

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....ic facts, a litigant may never expect the Court to exercise its discretion to condone the delay. 9. Therefore, the nature of explanation remains ever relevant and primary for consideration of the Court. It must inspire confidence as to truthfulness and completeness as to the delay sought to be explained. Only then, the Court may act and condone the delay. Where however, as in the instant case, that explanation is found to be lacking in particulars and substance as also intent, the Court may never act on the same. The law in that regard is fairly well settled. The Supreme Court in Postmaster General & Ors. Vs. Living Media India Ltd. & Anr., (2012) 3 SCC 563, has held as below: "27. It is not in dispute that the person(s) concerned were w....