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2018 (3) TMI 1699 - HC - Income TaxCondonation of delay - reasons for delay - Held that - There is no explanation offered for the period from 14th July, 2016 to 19th October, 2016 i.e. till the papers were sent to Chief Commissioner, New Delhi. Admittedly, the report from the Dy. Commissioner was received by the Applicant on 14th July, 2016 itself. Further, there is no explanation also for the time taken by the Chief Commissioner of Income Tax (Exemption), New Delhi from 19th October, 2016 to 13th September, 2017 for granting approval. The Applicant being a Senior Officer of the Revenue would have been conscious that time to file appeal was running against the Revenue and there is no explanation in the affidavit of the steps he has took to expedite the process of approval/ rejection of the recommendation sent by his office. Further, there is no explanation even sought to be offered from the unduly long time taken by the Chief Commissioner, New Delhi to direct filing of appeals. The entire exercise of filing this application is most casual and appears to be done more for completing a formality. We see no reason to condone the delay of 362 days in filing the accompanying appeals.
Issues:
Condonation of delay in filing Appeals under Section 260A of the Income Tax Act, 1961. Analysis: The Applicant sought condonation of delay of 362 days in filing the Appeals under Section 260A of the Income Tax Act, 1961, from the common order dated 15th April, 2016, passed by the Income Tax Appellate Tribunal (the Tribunal). The reasons provided for the delay were similar in both Notices of Motion. The Applicant received the order of the Tribunal on 14th July, 2016, and subsequently requested a scrutiny report from the Deputy Commissioner of Income Tax (Exemption) Pune through the Joint Commissioner of Income Tax. The report recommended on 14th July, 2016, that no appeal be filed. However, the Applicant forwarded the report to the Chief Commissioner of Income Tax, New Delhi, on 19th October, 2016. The Chief Commissioner directed filing the appeal on 13th September, 2017, and the appeal was filed on 30th October, 2017. The court noted that there was no explanation provided for the period from 14th July, 2016, to 19th October, 2016, when the papers were sent to the Chief Commissioner in New Delhi. Additionally, there was no justification for the time taken by the Chief Commissioner from 19th October, 2016, to 13th September, 2017, to grant approval for the appeal. The court observed that the Applicant, being a Senior Officer of the Revenue, should have been aware of the time constraints for filing the appeal. The court found the entire process of filing the application for condonation of delay to be casual and more of a formality, with no efforts made to expedite the approval process. Consequently, the court concluded that there was no valid reason to condone the delay of 362 days in filing the appeals. As a result, both Notices of Motion seeking condonation of delay were dismissed, and both Appeals were disposed of accordingly.
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