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Income Tax

Delay due to utter failure or negligence of department cannot be condoned

Case Law Details

Case Name
CIT TDS Vs Vodafone East Ltd. (Calcutta High Court)
Date of Judgement/Order
Only available for paid members
Advertisement CIT Vs Vodafone East Ltd. (Calcutta High Court) There is a delay of 586 days in filing the appeal for which no explanation was offered. Hon;ble High held that  even if some explanation was offered, they could have exercised our discretion. In this case, condonation of the delay would amount to condoning the utter failure or negligence on the part of the department to take steps with regard to this appeal. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT The Court: This is an appeal under Section 260A of the Income Tax Act, 1961. The revenue involved in this appeal is over Rs.3 cr...
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