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TMI Blog2022 (5) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... fidavit in support of the application under Section 5 of the Limitation Act is totally corroborated . It should be not corroborated and which mistake has also not been noted by the deponent. Further, he would state that the statement is false, misleading as the incorrect dates have been mentioned in sub-paragraph (k) to subparagraph (m) of paragraph 4 of the condonation of delay petition. Further, the deponent would state that he denies and disputes that the junior standing counsel has prepared the brief by October 10, 2019 and had sent the same for approval. In more than two places, the deponent has used the expression mala fide , sheer mala fide etc. As noted by us, we do not appreciate the tenor, language adopted by the deponent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructed by Mr. Abhishek Mitra, Deputy Manager (Legal), for the respondent/assessee. After hearing the matter for a considerable length of time, we find that the issue is whether the application filed by the appellant/department seeking condonation of delay of 535 days in filing the appeal deserves to be considered and allowed or otherwise. On the last occasion we had adjourned the matter with a direction to the learned standing counsel to get specific instruction as to whether any appeal has been preferred by the department as against the order passed in the assessee s own case by the tribunal for the assessment year 2008-09 dated December 12, 2018. The request made on behalf of the appellant to file an affidavit-in-reply to the affidavit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bparagraph (m) of paragraph 4 of the condonation of delay petition. Further, the deponent would state that he denies and disputes that the junior standing counsel has prepared the brief by October 10, 2019 and had sent the same for approval. In more than two places, the deponent has used the expression mala fide , sheer mala fide etc. As noted by us, we do not appreciate the tenor, language adopted by the deponent in the affidavit-in-opposition. After noting the same, we expressed to the learned Advocate appearing for the respondent/assessee that we proposed to initiate action against the deponent, Mr. Deepak Kumar Pathre and may also be inclined to impose exemplary costs on him. Learned Advocate appearing for the respondent would sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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