Cit vs General Sales (P.) Ltd.
2007 Latest Caselaw 71 Del

ORDER

CM No. 13975/2006 (condensation of delay)

1. Delay condoned.

2. The application stands disposed of.

3. For the reasons stated in the application, the same is allowed. The reference is restored to its original number.

4. CM stands disposed of.

ITR No. 24/1990

5. This reference under Section 256(1) of the Income Tax Act, 1961 was received in this court more than 15 years ago. The revenue did not file any paper book but still by an order dated 5-8-2005, six months time was granted to the revenue to file the paper books, even though the High Court Rules postulate the grant of only three months time for this purpose.

6. The paper book was eventually filed by the revenue after some delay. The application for condensation of delay does not indicate the number of days of delay, the same having been left blank. However, learned counsel for the revenue says that the delay is about 173 days. The only explanation given in the application for condensation of delay is that the file got mixed up.

7. We are not inclined to condone the delay on the part of the revenue for which a frivolous explanation has been given.