Description:
S. 260 A : Appeal to High court – condonation of delay – long delay due to Procedural reasons in filing Dept. appeals cannot be condoned.
The SLP challenging the order of the Bombay High Court declining to condone Delay of 656 days in filing the appeal was dismissed on the basis that several facts such as non traceability 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 does not make sufficient cause for condonation of delay.
CIT VS. Indian Hotels Co. Ltd. (Supreme Court)
SOURCE:
1. www.aiftponline.org
2. AIFTP TIMES Volume.No.2 July, 2011,Page No.5.
3. www.itatonline.org.
Our Comment:
Long delay due to procedural aspects cannot be ground for condonation of delay in filing the appeal before the High Court
