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TMI Blog2013 (7) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... enue is arising out of order of CIT(A)-VI, Kolkata in appeal Nos. 164/VI/Cir-5/10-11/Kol dated 19.03.2012. Assessment was framed by ACIT, Circle-5, Kolkata u/s. 17 of the Wealth-tax Act, 1957 (hereinafter referred to as the Act ) for AY 2008-09 vide his order dated 15.12.2009. 2. At the outset, it is noticed that this appeal by revenue is delayed by 62 days. When this was pointed out to Ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 09/08/2012 The DCWT was on official training 10/08/2012 to 12/08/2012 Holidays 13/08/2012 Condonation petition and affidavit prepared Due to huge pendency of cases, delay occurred in sending papers for filing of second appeal. That the delay is not deliberate and the respondent doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable cause. In similar circumstances, Hon ble Supreme Court in the case of Office of the Postmaster Vs. Living Media India Ltd. in Civil Appeal No.2474 - 2475 of 2012 (arising out of SLP(c) Nos. 7595-7596 of 2011 dated 24/02/2012, wherein it is held as under: 13) In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acceptable and cogent reasons sufficient to condone such a huge delay. Accordingly, the appeals are liable to be dismissed on the ground of delay. In such circumstances, we refuse to condone the delay and hence the appeal is dismissed as unadmitted on the ground of delay. 3. In the result, appeal of revenue is dismissed. 4. Order is pronounced in the open court on 26.07.2013. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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