2021 (12) TMI 1385

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..... on for filing the appeal lapsed on 21st January, 2020. Had the appeal been preferred by the department within the said time, the assessee had an option to go under the Director Tax Vivad-se-Biswas Act, 2020 and file an application before the concerned authority. On account of the delay in filing the appeal, the assessee was not in a position to exercise such an option. That apart, we have perus .....

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..... This petition has been filed by the revenue to condone the delay of 331 days in filing the appeal. We have heard Mr. P. K. Bhowmick, learned counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned counsel appearing for the respondent/assessee. Under normal circumstances, the Court will definitely exercise its discretion and take a lenient approach and very often would .....

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..... e revenue to condone the inordinate delay of 331 days in filing the appeal. Thus, both on the ground that no sufficient cause has been shown by the appellant/department and also on the ground that the assessee has been put to prejudice which cannot be remedied, we are not inclined to condone the inordinate delay in filing the appeal. Accordingly, the petition for condonation of delay (IA No. .....

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