Delay in filing of an appeal by departmental officers not condoned in absence of sufficient cause

PCIT Vs National Fertilizers (Delhi High Court) Delhi High Court held that delay of 498 days in filing of an appeal under section 260A of the Income Tax Act by the department officers cannot be condoned without sufficient cause being shown. Facts- By way of this application brought u/s. 151 of the Civil Procedure Code, the appellant/revenue has sought condonation of delay of 498 days in filing the appeal u/s. 260A of the Income Tax Act. Irrespective of the provision quoted in its title, the application is treated as application u/s. 260A(2A) of the Income Tax Act. The application being complet...