2024 (4) TMI 1180

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....espondents-Revenue. PC:- 1. This Application is for condonation of a delay of 2553 days in filing the Appeal. The explanation given for this allegedly unintentional delay was that after the Tribunal's order dated 29th May 2017 was received, Applicant had taken advice of one Mr. Ishwar M. Motwani, advocate, who advised that the order passed by the Tribunal was a correct order and there was no p....

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.... for the delay between 2017 and 2023. The excuse of Ms. Usha Singh mixing up the papers with the papers of other group companies has also been given in the condonation of delay application while filing the Miscellaneous Application before the Income Tax Tribunal. In the order dated 12th July 2021 passed by the Income Tax Appellate Tribunal ("ITAT") in Miscellaneous Application No.41/MUM/2021, in p....

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....ction". 4. Therefore, the only reason is mixing up of papers by Ms. Usha Singh before Applicant approached the ITAT and even thereafter the excuse is the same. The truth in our view is, Applicant thought "let sleeping dogs lie", why wake up the Department but hope that, like Usha Singh, the Department would also mix up Applicants papers with the papers of other assesses. Therefore, the reason of ....

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....lay by imposing any condition whatsoever. The application is to be decided only within the parameters laid down by this Court in regard to the condonation of delay. In case there was no sufficient cause to prevent a litigant to approach the court on time condoning the delay without any justification, putting any condition whatsoever, amounts to passing an order in violation of the statutory provis....