2000 (9) TMI 212

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....donation was filed by the Assessing Officer on 10- 11 1995 giving the following reasons in which the entire delay was attributed to CIT's office, which reads as under '27-10-1995 - That the festive season hampered the normal office work for a long days which resulted in submission of appeal scrutiny report delayed to the higher authorities and as such no authorisation was received from the Commissioner on that day. 28-10-1995 - It was a holiday being Saturday. 29-10-1995 - It was a holiday being Sunday. 30-10-1995 - That no authorisation for filing of second appeal before the ITAT, Calcutta in the matter was received from the Commissioner. 31-10-1995 - Do 1-11-1995 - That no authorisation for filing of second appeal therefore t....

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....ppeal Scrutiny Report was prepared and sent by Assessing Officer to the Range D.C. on this day. 31-10-1995 - Authorisation not received by the Assessing Officer from the CRT, as Range D.C. prepared comments on this day. 1-11-1995 - Authorisation not received by the Assessing Officer from the CIT, as Range D.C. submitted the Appeal Scrutiny Report to the CIT on this day. 3. Now, I proceed to explain the delay for 7 days from 2-11-1995 to 8-11-1995 occurred in the office of the CIT, WB-VI, Calcutta datewise as per record as under: 2-11-1995 - The office prepared judicial file on this day. 3-11-1995 - Judicial file put up to ITO, Hqrs. Judl. Who prepared the note for the CIT. 4-11-1995 - Saturday 5-11-1995 - Sunday 6-11-1995 - ....

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....eted within the statutory fixed time of 60 days and if the delay is there for any unforeseen circumstances, it can be condoned. When the Department knows that the process takes time and does not wake up the last day of the limitation period and even after that as it was in this case - the last day was 27-8-1995 but Assessing Officer himself prepared the scrutiny report on 30-8-1995, it cannot be a sufficient and reasonable ground for seeking condonation. Law helps those who helps themselves and are vigilant and not those who sleep over the matter and wake up when the time has already run out of the train had left the station. How can one complaints of the train having left when he himself was not ready and put on motion himself for going to....