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TMI Blog2021 (10) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... nue may be right in stating that the assessee cannot escape by blaming the erstwhile counsel. In many of the cases, we have noticed that, on account of change of jurisdiction, there is change of Standing Counsel for the Department and there would be delay in handing over the papers to the concerned Standing Counsel and these are all cumulative reasons, which will lead to delay in filing the appeal or representing the appeal or getting the appeal numbered or making submissions in the appeal which have been numbered. Thus, bearing in mind that we are required to decide the substantial questions of law in appeals filed under Section 260A of the Act, we exercise discretion and condone the delay in representing the appeals. - C.M.P. Nos. 9365, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shown, the Court has exercised discretion and condoned the delay, and in certain cases, imposed reasonable cost as a condition to be complied with for condonation of delay. The prayer for condonation of delay in representing the papers is between the appellant and the Court and the Court may not be required to hear the other side, while exercising discretion in condoning the delay in representation. 4. As mentioned earlier, the affidavit filed by the petitioner before us, in support of the condone delay petitions were bereft of particulars and when we expressed our opinion, the learned counsel for the assessee requested time to file a better affidavit. Accordingly, one of the Directors of the assessee has filed a better affidavit, stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained Form-3 by misrepresentation of facts by stating that a valid appeal was pending as on 31.01.2020, which is a prerequisite for availing the benefit of VSV Scheme and on the date of application, no appeal was pending before the Court. In this regard, the Revenue placed reliance on Circular No.21 of 2020, dated 04.12.2020, issued by the CBDT, which is a FAQ and in particular, the Answer to Question No.59. Further, the Revenue would also contend that, on facts, the Revenue has got a good case on merits and several decisions which are stated to support their case have been been referred to in Para Nos.9 to 11 of the counter affidavit. 6. Before we consider as to whether the Revenue was justified in cancelling the Form-3 issued to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and the Batta which was required to be paid for service of notice on the respondent has been remitted by the appellant along with the appeals on 23.09.2013. Subsequently, the appeals were represented on 23.12.2016, after complying with the defects pointed out by the Registry. From the available papers, it is not clear as to on what date, the papers were returned to the counsel, after which, it was represented on 23.12.2016. 8. Thus, considering the aforesaid dates and events, we are of the view that the date of filing of the appeals by the assessee has to be reckoned as 23.09.2013 for all purposes. This is so, because if we exercise discretion and condone the delay in representation, then the delay in filing is ranging only between 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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