Delay of 3 years by revenue dept. rejected; official machinery excuses not accepted. No justification for colossal delay in re-filing appeals.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted - Revenue failed to file application seeking condonation of colossal delay - Circumstances enumerated merely excuses, not explanation of delay - No factors beyond control of revenue leading to delay - Chronology of dates and stages without explanation insufficient - No sufficient cause to condone inordinate delay in re-filing appeals after removal of defects - Applications dismissed.....