2026 (5) TMI 1565

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. Apoorv Agarwal, Mr. Viplav Acharya, JSCs. For the Respondent Through: Mr. Arvind Kumar, Advocate. ORDER CM APPL. 15541/2024 (delay in filing) 1. Instant application has been filed by the applicant-appellant under Section 151 of Civil Procedure Code ('CPC'), 1908 seeking condonation of 154 days' delay in filing the present appeal. 2. Mr. Apoorv Agarwal, learned Junior Standing Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the instant case is inordinate and unexplained and therefore, the application is liable to be dismissed. 5. Having heard learned counsel for the parties and considering the facts on record, we are of the view that though the delay of 154 days is substantial and the same has not been explained properly, but a lenient view in the interest of justice is required. 6. Hence, despite the applicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of the impugned order dated 15.12.2022 passed by Income Tax Appellate Tribunal, Bench 'C', New Delhi (hereinafter referred to as the 'Tribunal'), we find that following substantial questions of law arise for consideration: (i) Whether the order of the Tribunal whereby the order of the Commissioner Income Tax (Exemption) passed under Section 263 of the Income Tax Act, 1961 has been set ....