Long Procedural Delay in Filing Dept Appeals cannot be condoned – SC

CIT Vs. Indian Hotels Co Ltd (Supreme Court) – The department filed a SLP challenging the order of the Bombay High Court declining to condone delay of 656 days in filing the appeal. The delay was explained as having been caused by several facts such as non trace ability of case records, procedural formalities involved in the Department and the papers are to be processed through different officers in rank for their comments, approval etc. and then the preparation of the draft of appeal memo, paper book and the administrative difficulties such as shortage of staff. Honorable SC held dismissing the Special leave petition filed by department as follows:-

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Petition for Special Leave to Appeal (Civil) No. 21087/2010

(From the judgment and order dated 23/07/2009 in NOM No. 2523/2009 of  The HIGH COURT OF BOMBAY)

COMMISSIONER OF INCOME TAX	Petitioner(s)
VERSUS
INDIAN HOTELS CO. LTD.	Respondent(s)

(With appln(s) for c/delay in filing SLP and office report)