2002 (2) TMI 1282 - AT - Income Tax

Summary

Issues:
- Delay in filing appeal by Revenue for assessment year 1991-92.
- Application for condonation of delay filed by Department.
- Opposition by Authorised Representative of assessee.
- Lack of proper explanation for delay in grant of authorization.
- Failure to file required affidavit despite specific direction.
- Precedents regarding condonation of delay by Supreme Court.

Analysis:
The case involves an appeal filed by the Revenue for the assessment year 1991-92, which was out of time by 11 days. The Department sought condonation of the delay, citing delay in receiving authorization from the office of the Commissioner of Income-tax. The Authorised Representative of the assessee opposed the application, highlighting the lack of a proper explanation for the delay. The Tribunal noted that the application for condonation of delay lacked sufficient reasons and directed the Authorised Representative to file an affidavit from the Commissioner of Income-tax, which was not done. The Tribunal expressed concern over the casual approach of the authority in handling the matter.

The Tribunal referred to a Supreme Court decision in CWT v. Amateur Rider's Club, emphasizing the importance of providing a valid and acceptable ground for condonation of delay. It highlighted the need for the Department to give sufficient reasons for the delay in filing the appeal within the prescribed period. Citing the Supreme Court's stance in Calcutta Municipal Corporation v. Pawan Kumar Saraf, the Tribunal reiterated that condonation of delay should only be granted when a sufficient cause is shown. Additionally, the Tribunal referenced the Supreme Court's ruling in State of West Bengal v. Administrator, Howrah Municipality, emphasizing that circumstances or events arising after the expiry of the limitation period cannot constitute a valid cause for delay.

Based on the precedents and the lack of a proper explanation for the delay, the Tribunal rejected the Department's petition for condonation of delay. Consequently, the appeal was dismissed without delving into the merits of the grounds raised. The decision underscores the significance of providing valid reasons for delay in filing appeals and adhering to statutory limitations to ensure timely and efficient legal proceedings.