9911796707
TMI Blog2018 (3) TMI 1699X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by the Applicant on 14th July, 2016 itself. Further, there is no explanation also for the time taken by the Chief Commissioner of Income Tax (Exemption), New Delhi from 19th October, 2016 to 13th September, 2017 for granting approval. The Applicant being a Senior Officer of the Revenue would have been conscious that time to file appeal was running against the Revenue and there is no ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eshpande, for the Respondent ORDER P. C. These two Notices of Motion have been taken out by the Applicant, seeking condonation of delay of 362 days in filing the accompanying Appeals under Section 260A of the Income Tax Act, 1961 (the Act), from the common order dated 15th April, 2016, passed by the Income Tax Appellate Tribunal (the Tribunal). 2 The reasons for the delay as indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, New Delhi directed an appeal be filed; and (e) Appeal was filed on 30th October, 2017. 3 We find that there is no explanation offered for the period from 14th July, 2016 to 19th October, 2016 i.e. till the papers were sent to Chief Commissioner, New Delhi. Admittedly, the report from the Dy. Commissioner was received by the Applicant on 14th July, 2016 itself. Further, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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