Delayed appeal without application for condonation of delay is untenable: Jharkhand HC

PCIT Vs Tripta Sharma (Jharkhand High Court) Jharkhand High Court held that the delay in filing the appeal without any condonation of delay application is a defective one and hence appeals dismissed as grossly barred by limitation. Facts- Various appeals are filed by the department, however, it is important to note that the said appeals were filed belatedly. Interestingly, the appeals were filed without any application for condonation of delay. Accordingly, respondent mainly claims that the appeal needs to be filed along with condonation of delay application and by the time the appeal was pref...