1986 (12) TMI 5 - HC - Income Tax

Summary

Issues involved: Application for condonation of delay in filing an appeal to the Supreme Court.

Summary:
The Revenue sought to appeal to the Supreme Court from a previous judgment and order. The delay in filing the appeal was attributed to various factors, including delays in obtaining certified copies, sickness of the stenographer, and lost records. The Revenue failed to provide sufficient grounds for condonation of the delay, with the court noting the lack of explanations for the delays in instructing the lawyer and drafting the application. The court found no valid reasons for the delays and rejected the application for condonation of delay, with no order as to costs.

DIPAK KUMAR SEN J.:
The Revenue applied for an appeal to the Supreme Court following a previous judgment. Delays occurred in the process, including obtaining certified copies and drafting the application. The court highlighted the lack of valid explanations for the delays, such as the delay in instructing the lawyer and drafting the application. The court concluded that the Revenue failed to justify the delay adequately and rejected the application for condonation of delay, without imposing any costs.

MRS. MONJULA BOSE J.:
Agreed with the decision to reject the application for condonation of delay in filing the appeal to the Supreme Court.