2007 (6) TMI 169 - HC - Income Tax

Appellant, Dept. is seeking condonation of 150 days in filing appeal plea that delay was due to restructuring of the Department, is not a reasonable cause for delay above is a routine and stereotype reason furnished by the Revenue in almost all the applications for condonation of delay though restructuring of the Department has actually taken place in the year 2001 whereas this appeal is filed in the year 2003 merely on the ground of restructuring delay cannot be condoned

Summary

Issues involved: Condonation of delay in filing appeal due to restructuring of the Department.

Analysis:
1. The appellant sought condonation of a 150-day delay in filing an appeal, attributing it to the restructuring of the Department. The explanation provided highlighted the challenges faced due to the reassignment of cases and the need for officers to familiarize themselves with new cases under their charge. However, the restructuring had occurred in 2001, while the appeal was filed in 2003, raising questions about the validity of the reason provided.

2. The affidavit supporting the delay was deemed inadequate and lacking in specific details. The respondent contested the condonation solely based on the restructuring grounds, emphasizing that such a reason alone may not suffice for granting an extension. Despite multiple adjournments, the appellant failed to submit a supplementary affidavit with sufficient cause for the delay, indicating a pattern of non-compliance and lack of improvement in the Department's approach to such matters.

3. The court expressed its inability to show further leniency towards the appellant, emphasizing the need for equal treatment of all litigants. Despite granting ample opportunities for the appellant to rectify the deficiency in their explanation, the court concluded that the Department had not utilized the provided latitude effectively. Consequently, the notice of motion was dismissed due to non-compliance with the court's orders and the absence of a satisfactory reason for the delayed appeal filing.

4. The judgment underscored the principle of uniform treatment for all litigants before the court, highlighting the importance of adhering to procedural requirements and demonstrating valid reasons for seeking condonation of delays. By dismissing the notice of motion, the court upheld the standards of compliance and accountability in legal proceedings, emphasizing the significance of timely and substantiated filings to maintain the integrity of the judicial process.