PCIT Vs Tripta Sharma (Jharkhand High Court)
Jharkhand High Court held that the delay in filing the appeal without any condonation of delay application is a defective one and hence appeals dismissed as grossly barred by limitation.
Facts- Various appeals are filed by the department, however, it is important to note that the said appeals were filed belatedly. Interestingly, the appeals were filed without any application for condonation of delay. Accordingly, respondent mainly claims that the appeal needs to be filed along with condonation of delay application and by the time the appeal was preferred, it was known to the appellant that the appeal is barred by delay, therefore, even if the I.A. application is filed for condonation of delay, the same cannot be entertained.
Conclusion- Observed that that time was granted to the appellant to take steps for filing the condonation of delay applications but in spite of such opportunity given, the appellant is callous to take steps for condonation of delay by filing appropriate application in each appeal memo. Apart from the same, the delay in filing the appeal without any condonation of delay application is a defective one even if the application for delay condonation is filed today that cannot cure the delay caused till date.
