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TMI Blog2015 (7) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... to 5 August 2008. As decided in Post Master General and others Vs Living Media India Limited and another [2012 (4) TMI 341 - SUPREME COURT OF INDIA] in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafide, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions - Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few - Appeals are liable to be dismissed on the ground of delay - Decided agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to CIT-6 on 03.11.2008. g) The AO was asked to resubmit draft after verification on 04.11.2008 and the samd was received in the office of CIT on 10.12.2008. Final draft appeal was made on 23.12.2008. However, due to heavy load of time barring assessment work and other administrative difficulties, the appeal u/s 260A could not be filed in time. Accordingly, the appeal was filed on 07.01.2009. h) I say that the due date for filing the appeal was 16.01.2007. 7. I say that the chronological dates and events given as above, it would be seen that the office of the appellant was diligently following the matter for filing of the appeal on the due date itself. However, for reasons beyond the control of the appellant's office, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned mechanically merely because the Government or a wing of the Government is a party before us. 28. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafides, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody, including the government. 29. In our view, it is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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