TaxTMI 
TaxTMI 
2000 (9) TMI 212
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....p; 29-8-1995 60 days expired on 27-10-1995 Appeal filed on 9-11-1995 Delay &nbs....
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....y. 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 &nb....
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.... appeal before the ITAT, Calcutta was received from the Commissioner at the last hour. Hence, papers complete in all respects could not be prepared on that day. 9-11-1995 &n....
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....ange 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 ....
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....bsp; 8-11-1995 - Requisition/authorisation for filing 2nd appeal sent to the Assessing Officer.' 3. The internal procedure which can be culled out from the reasons given aforesaid for filing the 2nd appeal seems to be : (i) Assessing Officer prepares the scrutiny report and suggests whether 2nd appeal should be filed or not and that report is sent to the D.C.; (ii) D.C. prepares his comments on such report and sends the matter to CIT, i.e., Commissioner of Income-tax; (iii) The office of the CIT prepares the judicial file; (iv) Such jud....
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....was not ready and put on motion himself for going to the station? The sleeping was his choice and not by force of circumstances. As there is no unforeseen circumstances as shown to have been existed at the relevant time, we do not find any merit in the Revenue's petitions for condonation. 5. It might be true that there was no mala fide intention of dilatory tactics in delaying the filing of appeal, but at the same time no reason at all has been brought on record to justify the delay and the timely action by the Assessing Officer or as the case may be the CIT, who is the authority to direct the filing of appeal and at whose instance 2nd appeal is to be filed. Therefore, the decisions of the Supreme Court in N. Balakrishnan v. M. Krisnamur....