2013 (9) TMI 982

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..... it appears that no specific particulars are given explaining the huge delay and as such the same can be said to be as vague as it can be. In any case, in the facts and circumstances of the case, we are of the opinion that the huge delay of more than 1205 days has not been properly and sufficiently explained. - Department has miserably failed to give any acceptable and cogent reasons sufficient to .....

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..... is submitted that in view of the impugned decision of the Tribunal the cumulative effect in the appeal would be ₹ 17 lakhs and, therefore, it is requested to take a liberal view and condone the delay. The learned Additional Government Pleader has relied upon the decisions of the honourable Supreme Court in the cases of G. Ramegowda v. Special Land Acquisition Officer reported in AIR 1988 SC .....

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..... tly explained. Identical question came to be considered by the honourable Supreme Court in the case of Lanka Venkateswarlu (D) by L.Rs v. State of A.P. reported in AIR 2011 SC 1199. In the said decision, the honourable Supreme Court considered the earlier decision in the case of N. Balakrishnan AIR 1998 SC 3222, which has been relied upon by the learned Additional Government Pleader. While consid .....

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..... . In the said decision before the honourable Supreme Court, the delay was sought to be condoned, which was caused by the inefficiency and ineptitude of the Government Pleaders and the honourable Supreme Court observing the above, refused to condone the delay. Similar view has been expressed by the honourable Supreme Court in the case of Office of the Chief Post Master General v. Living Media Indi .....

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..... ning of various dates and throwing burden upon the office of the Government Pleader, we are of the opinion that the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone huge delay. Accordingly, the present application to condone the huge delay of 1205 days deserves to be dismissed and is accordingly dismissed. Consequently, the tax appeal is also liable .....

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