Law:

Section:

Section 260A of the Income-tax Act, 1961 - High Court, appeals to - Whether it is expected of every litigant and particularly those litigants, who have large number of litigations and who have their own legal departments and channels, to act within period of limitation and it is only by way of an exception and upon showing sufficient cause, that appeals, if otherwise permissible, can be entertained beyond prescribed period of limitation - Held, yes - Whether expression 'sufficient cause' will always have relevancy to reasonableness and actions, which can be condoned by Court and it should fall within realm of normal human conduct or normal conduct of a litigant; pre-occupation of an officer or officials can be a reasonable excuse, but for a short period and nothing justifies inaction for a pretty long period running into months - Held, yes - Whether public interest imposes an obligation upon department as a whole to act in a channelised manner and to ensure that every appeal, which is sought to be preferred by department, is not rendered barred by time, that too by inordinate and unexplained delay; in revenue's appeal, certain amount of leverage or relaxation for departmental functions would be permissible, but this cannot be extended to limits protecting negligence and irresponsibility simplicitor - Held, yes - Whether where delay was beyond one year; no proper explanation was given and no sufficient cause was shown for condonation of delay; and there was apparent negligence and callousness on part of officer/officials of department to extent of rendering remedy of department hopelessly barred by time, application for condonation of delay was to be rejected - Held, yes FACTS The instant applications had been filed by the revenue and the assessee seeking condonation of delay in filing the appeals. The delay in filing the appeals by the revenue varied from 18 days to 1474 days while in the case of the assessee, there was delay of 198 days. According to the applicants, the time was taken by one officer or the other in drafting appeals; in approval of the Chief Commissioner and in some cases, the files were not attended/dealt with for a considerable time. An…

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