9911796707
TMI Blog2013 (10) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... no whisper of what the departmental officers did between 18th April, 2006, when the judicial folder was allegedly handed over to Mr. Soumik Mukherjee for drafting the memorandum of appeal and stay petition and 14th January, 2011, when the judicial folder was allegedly returned to the Ministry of Law and Justice without the draft memorandum of appeal and the stay petition – For ends of justice look ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Act for filing an appeal is admittedly 120 days from the date on which the order appealed against is received. The appeal necessarily had to be filed within 22nd May, 2006. The appeal has apparently been filed on 13th May, 2013, there being a delay of about than seven years, less a few days. The delay has not properly been explained. It is alleged that the judicial folder was handed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not prepare the drafts. The nature of the personal difficulties has not been specified. For the ends of Justice we have looked into the judgement and order of the learned Tribunal against which the appeal is sought to be preferred. We find that the question involved is covered in favour of the assessee by a judgement and order dated 30th July, 2004 of a Division Bench of this Court in Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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