Condonation of delay in re-filing appeals by revenue rejected - ...
Delay of 3 years by revenue dept. rejected; official machinery excuses not accepted. No justification for colossal delay in re-filing appeals.
Case Laws Income Tax
July 15, 2024
Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted - Revenue failed to file application seeking condonation of colossal delay - Circumstances enumerated merely excuses, not explanation of delay - No factors beyond control of revenue leading to delay - Chronology of dates and stages without explanation insufficient - No sufficient cause to condone inordinate delay in re-filing appeals after removal of defects - Applications dismissed.
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