2017 (5) TMI 783

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... use, particularly given the fact that under Section 260A of the Income Tax Act, 1961, the time period for filing of an appeal is 120 days. No other statute prescribes the time period of over three months. Moreover, there is no explanation for every day’s delay. The delay of 190 days cannot be said to be routine. - ITA 326/2017 - - - Dated:- 1-5-2017 - S. Muralidhar And Chander Shekhar, JJ. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng Officer. The appeal has to be processed through official channel/hierarchy and the appeal has been filed by the Appellant as he is authorized to file appeal under the Income Tax Act, 1961. 5. That the Assessing Officer was busy in several other time bearing assessments and was involved in scrutiny assessment works. Further, this office has also received other CIT (Appeals) and ITAT, High .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt, there is no need to accept the usual explanation that the file was kept pending for process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for the Government Departments. The law shelters everyone under the same light and shou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X