Delay condoned considering time spent in pursuing review application

Resorts Consortium India Limited Vs Income Tax Appeallate Tribunal Smc-1 (Delhi High Court) Delhi High Court held that applicant cannot be denied the benefit of time spent by it in pursuing the review application as it was a sufficient cause which sought to explain the delay. Accordingly, delay of 79 days in filing appeal condoned. Facts- The appeal under Section 260A of the Income Tax Act assails order dated 20.06.2016/21.06.2016 passed by the Income Tax Appellate Tribunal in ITA 1725/del/2012. The appeal having been filed beyond time prescribed by law, present application has been filed seek...