2015 (10) TMI 1589 - AT - Income Tax

Condonation of delay in filling appeal - Held that - The facts are exactly identical and similar to the decision of Hon ble Supreme Court in the case of Office of the Chief Post Master General & Anr. Vs. Living Media India Ltd. & Anr., 2012 (4) TMI 341 - SUPREME COURT OF INDIA wherein the government machinery has worked in a particular fashion and in all the delay there is no explanation whatsoever. As such there is no reasoning and Ld. Counsel for the assessee has strongly objected to the Condonation of delay. In view of the above, we refuse to condone the delay and decline to admit the appeal. Appeal of revenue is dismissed as not admitted.

Summary

Issues involved: Delay in filing appeal by revenue before Tribunal, condonation of delay, application of law of limitation, relevance of reasons for delay, comparison with previous judgments.

Detailed Analysis:
1. The appeal by revenue was delayed by 30 days in filing before the Tribunal. The revenue filed a condonation petition citing reasons for the delay, including procedural steps taken from receiving the order to filing the appeal. However, the Tribunal noted that the reasons presented by the revenue seemed mechanical and lacked a plausible explanation for the delay. The Tribunal emphasized that the law of limitation applies to everyone, including the Government, and that modern technologies should prevent delays due to bureaucratic processes.

2. The Tribunal referred to a case law of the Hon'ble Supreme Court regarding condonation of delay by government bodies. The Court highlighted the need for government departments to provide reasonable and acceptable explanations for delays, rather than relying on procedural red-tape excuses. The Court emphasized that condonation of delay should not be an anticipated benefit for government departments and that diligence and commitment are essential in performing duties. The Tribunal found that the revenue failed to offer a proper explanation for the significant delay, leading to the dismissal of the appeal on the grounds of delay.

3. The Tribunal compared the facts of the case with a previous judgment of the Hon'ble Supreme Court involving the Chief Post Master General and Living Media India Ltd. The Tribunal noted that similar to the previous case, the government machinery in the current case operated without providing any substantial reasons for the delay. The Tribunal, in line with the Supreme Court's decision, refused to condone the delay and declined to admit the appeal, ultimately dismissing the revenue's appeal.

4. In conclusion, the Tribunal dismissed the appeal of the revenue due to the delay in filing and the lack of acceptable reasons provided for the delay. The order was pronounced in open court on 22.5.2015, emphasizing the importance of adhering to the law of limitation and avoiding delays in legal proceedings.