9911796707
TMI Blog2018 (11) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... , is taken on record. 2. Heard Sri Murari Mohan Rai, learned counsel for the petitioner-assessee and Sri B.K. Pandey, learned Standing Counsel for the State-respondents. 3. The present writ petition has been filed against the order dated 31.08.2018 passed by the Commercial Tax Tribunal, Agra. By that order, the Tribunal has condoned the delay of 689 days caused in the filing of the second appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erusal of the application reveals that the only explanation offered was that on account of excess work and in view of the certain other duties having been assigned, the appeal could not be filed at any earlier point of time. 6. On such application, the Tribunal has without making any discussion of the fact and without recording a clear finding as to its satisfaction to the cause shown to condone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the Tribunal ought to have considered the issue of condonation of delay more seriously and if that had been done, the application for condonation of delay had to be necessarily rejected inasmuch as the revenue did not plead or establish any fact or circumstance as may commend condonation of delay. Mere existence of official work or assignment of certain duties pertaining to elections could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of condonation of delay though some latitude may be shown sometimes at the same time, the explanation on which courts must act has to be genuine and bona fide. It cannot be a pretence or an excuse to cover up negligent conduct by any litigant, be it the State. In the facts of the present case, considering the delay was of more than 689 days, the explanation offered was wholly inadequate and fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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