No Condonation of delay if same is because of laches /negligence on the part of dept officials

HIGH COURT OF CALCUTTA Commissioner of Income-tax, Kol-I Versus Peerless General Finance & Investment Co. ITAT NO. 128 OF 2012 G.A. NOS. 1526 & 1527 OF 2012 Date of pronouncement – 05.07.2012 JUDGMENT The Court – This is an application for condonation of delay for 2197 days. On 21st June, 2012 the learned Advocate for the respondent appeared and obtained direction to file affidavit. 2. Today, none appeared on behalf of the respondent, not to speak of filing of affidavit-in-opposition. However, Mr. Nizumuddin, learned Advocate appearing for the appellant, info...