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

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 crores as per submission of learned counsel for the parties.

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