Delay in filling appeal due to negligence / inaction of Revenue cannot be condoned

Brief of the case: The ITAT Kolkata in the case of DCIT Vs. Trade Apartment Ltd. held that the delay in filling appeal cannot be condoned if the same is attributable to gross negligence and inaction on the part of revenue. Thus, in the present case where the revenue got active only in last few days of filling appeal and thus, delay occurred. Such delay cannot be condoned because of negligence and inaction on the part of revenue. Facts of the case: The Revenue filed an application to ITAT for condoning a delay of 15 days in filling appeal against the order of CIT (Appeals). The office of CIT...