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ARAVIND KUMAR, ASHUTOSH J. SHASTRI
Principal Commissioner Of Income Tax (Central), Ahmedabad – Appellant
Versus
Lavjibhai Swarupchand Mehta – Respondent
ORDER :
ARAVIND KUMAR, J.
1. This is an application filed by the Revenue seeking condonation of delay of 474 days in preferring the Appeal under section 260A of the Income Tax Act, 1961 in Tax Appeal (F) No. 17463 of 2021 (Tax Appeal No. 657 of 2022).
2. The applicant has contended that order of the Income Tax Appellate Tribunal (for short ‘ITAT’) was received on 30.07.2018 and a rectification application came to be filed on 14.02.2019 which was dismissed by ITAT as time barred by order dated 28.08.2019. Being aggrieved by the same, Revenue had filed Special Civil Application No. 13024 of 2020 against the order dated 28.08.2019 passed by ITAT and said Special Civil Application also came to be dismissed on 22.10.2020 and as such Tax Appeal No. 657 of 2022 was filed on 17.07.2021 against the order of the ITAT dated 08.06.2018. Hence, appellant is seeking for condonation of delay.
3. For reasons best known, additional affidavit has been filed by Mr. Sandeep Jain, Principal Commissioner of Income Tax (Central) Ahmedabad narrating the sequential events and also contending that Department was pursuing the matter and as it was under bona fide reason, Appeal was not filed on time and seeks for
The main legal point established in the judgment is the emphasis on 'sufficient cause' as indicated in Section 5 of the Limitation Act, 1963, and the need for a justice-oriented approach in condoning....
The court established that a party seeking to condone a delay must demonstrate sufficient cause, and that negligence or lack of bona fides will preclude the granting of such relief, reinforcing the s....
Inordinate delay in tax appeals not condoned without sufficient cause and due diligence; merits irrelevant.
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