2010 (8) TMI 161 - HC - Income Tax

Condonation of delay - application has been reported beyond time by two years 65 days - delay in filing this review petition occurred due to the time taken in seeking permission of the higher Departmental authorities in granting permission to file the review petition - Held that - highly improbable and cannot be believed that the Commissioner took two years time to grant permission to file review petition - Application rejected

Summary

Issues involved:
Review application filed beyond the prescribed time seeking condonation of delay based on internal Departmental decision making process.

Analysis:
The judgment pertains to an application filed by the Commissioner of Income Tax, Muzaffar Nagar seeking a review of an order dated 10.8.2005, which was filed beyond the stipulated time by two years and 65 days. The application was supported by an affidavit seeking condonation of delay, citing internal Departmental decision making processes as the reason for the delay. The affidavit mentioned that the delay was not deliberate but occurred due to seeking permission from higher Departmental authorities to file the review petition, initially advised to be filed in the Supreme Court but later decided to be filed in the High Court. The Court, after considering the content of the affidavit, concluded that the reasons provided did not justify the delay. It was deemed highly improbable that it took two years for the Commissioner to grant permission for the review petition. Consequently, the application seeking condonation of delay was rejected, leading to the rejection of the review application as well.