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2009 (11) TMI 1017 - HC - Income Tax

Issues involved: Application for condonation of delay of 774 days in preferring instant appeal u/s 5 of the Limitation Act.

Issue 1: Delay in preferring instant appeal

The impugned judgment and order was passed on October 17, 2006. Various officials took time from November 16, 2006, to March 15, 2007, to decide to prefer the appeal. The Court found it concerning that the department took such a long time without showing any element of diligence. Additionally, after the expiry of the limitation period, the matter was sent to the Ministry of Law on March 7, 2007, and then to the panelled counsel for drafting the necessary application in the appeal. However, the application lacked specifics such as the name of the counsel and documents to support the claims made. The Court noted that the allegations were vague and devoid of particulars, making it difficult to verify the accuracy of the statements. Due to the lack of sufficient cause for the delay, the Court reluctantly dismissed the application for condonation of delay, resulting in the dismissal of the appeal itself.

Outcome: The application for condonation of delay of 774 days in preferring the instant appeal u/s 5 of the Limitation Act was dismissed by the Court, leading to the dismissal of the appeal itself.

 

 

 

 

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