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TMI Blog2018 (12) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... donation of delay has been moved only after the Registry show caused the assessee vide letter dated 21.8.2017 and even the reasons mentioned for condonation of delay are seemed to be an afterthought. It is a clear cut case of gross negligence and inaction on the part of the assessee. The aforesaid plea taken by the assessee, in our view, does not constitute a reasonable cause for condonation of delay. - Decided against assessee. - ITA No. 1166/CHD/2017 - - - Dated:- 7-9-2018 - Shri Sanjay Garg, Judicial Member And Ms. Annapurna Gupta, Accountant Member For the Appellant : Sh. Atul Goyal, Advocate For the Respondent : Sh.Manoj Mishra, CIT DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the above contents of the application reveals that the appellant society has been negligent in filing the appeal before this Tribunal. Reasons for delay are general and vague and simply it has been stated that when the order of the CIT (E) was received, the same was mailed to the counsel. However, who was the counsel and when did the order was mailed to the counsel has not been mentioned. All the reasons are vague and general reasons. Even there was no application moved for condonation of delay along with the appeal. The present application for condonation of delay has been moved only after the Registry show caused the assessee vide letter dated 21.8.2017 and even the reasons mentioned for condonation of delay are seemed to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bona fide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red tape in the process. The governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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