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Issues involved: Appeal by Revenue against order of CIT (Appeals) for assessment year 1991-92, delay in filing appeal beyond statutory time limit of 60 days.
Delay in filing appeal: The appeal was late by 13 days beyond the statutory time limit of 60 days. The Assessing Officer attributed the delay to various reasons, including holidays and lack of authorization from the Commissioner. The internal procedure for filing the appeal involved multiple stages, each taking at least a day. The Tribunal noted that the Department failed to start the process well in advance and did not show any unforeseen circumstances to justify the delay. The Tribunal emphasized the importance of being vigilant and proactive in legal matters. Despite acknowledging no mala fide intention, the Tribunal found no merit in the Revenue's petitions for condonation of delay. Legal principles and precedents: The Tribunal referred to legal principles established by the Supreme Court in cases such as N. Balakrishnan v. M. Krisnamurthy and Collector, Land Acquisition v. Mst. Katiji, emphasizing the need for sufficient cause to justify condonation of delay. Citing the case of Calcutta Municipal Corpn. v. PK. Sarat, the Tribunal highlighted that even though courts may be liberal in condoning delay, it should not be excused unless sufficient cause is shown. Referring to the case of State of West Bengal v. Howrah Municipality, the Tribunal emphasized the requirement for the Department to provide valid reasons for not filing an appeal within the stipulated period, with no circumstances arising after the limitation period constituting a valid cause. Decision: The Tribunal rejected the Department's petition for condonation of delay in filing the appeal beyond the prescribed statutory period. Consequently, the appeal was dismissed without delving into the merits of the grounds raised therein.
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