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TMI Blog2018 (6) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... unable to understand the above statement as it is from an Assessing Officer and not from the person who claims not to have been able to contact the person in the Income Tax Department. No bonafide explanation to condone the undue delay. - NOTICE OF MOTION NO. 428 OF 2018, INCOME TAX APPEAL (L) NO. 1291 OF 2016 - - - Dated:- 14-6-2018 - M. S. Sanklecha And Sandeep K. Shinde, JJ. Ms. Padma Divakar for the applicant / orig. appellant None for the respondent ORDER P. C. 1. This application seeks condonation of 389 days delay in seeking to set aside the selfoperating order dated 5th January, 2017 passed by the Prothonotry and Senior Master rejecting the applicant's appeal under Rule 986 of the Bombay High Court ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removing the office objections. 4. The Apex Court in the case of Office of the Chief Post Master General V. Livinmg Media India Ltd. and Anr. (2012) 348 ITR 7 (SC), (2012) 3 SCC 563 has, inter alia, observed as follows (page 19 of 348 ITR) : It is not in dispute that theperson(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax Vs. Reliance Industries Ltd. (2017) 84 Taxmann.com 313 has observed as under : 8. We have found that if the number of appeals filed by the Revenue are approximately thousand per year or more, then, we expect the Revenue to appoint and depute responsible officials and to follow up the legal cases and matters in this Court. The officers cannot pass on the buck to some junior level employees or clerical staff. This is routinely happening inasmuch as the Departmental heads have not been attending the cases by taking a periodical review of the proceedings or appeals lodged in this Court. They hand over the papers to Advocates and thereafter are not bothered about the outcome of these appeals. It is for the Revenue or the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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