Law:

Section:

Section 260A of the Income-tax Act, 1961 - High Court, appeals to - By notice of motion, revenue was seeking condonation of 150 days in filing appeal - Revenue explained that delay had occurred as a result of restructuring of department - Assessee filed affidavit in reply pointing out that merely on ground of restructuring, delay could not be condoned - Revenue was, therefore, granted time to file better affidavit - Despite matter having been adjourned on several occasions, supplementary affidavit setting out sufficient cause for delay in filing appeal was not filed - Whether, in such circumstances, notice of motion had to be dismissed for non-compliance of order and want of sufficient cause in filing appeal belatedly - Held, yes ORDER 1. Heard learned counsel for the appellant and learned counsel for the respondent. Perused notice of motion and affidavit filed in support thereof. 2. By this notice of motion, the appellant is seeking condonation of 150 days in filing appeal. The explanation for delay given by the appellant is thus:- "The delay has occurred as a result of restructuring of the department. In order to streamline the work, the department has undergone major restructuring. The assessees are being identified as per the municipal limits. The case records are accordingly transferred from one charge to another and reassigned. It is on account of these reasons that limitation issue was lost sight of. Different officers have to acquaint themselves with new cases received by them under their charge and proceed from there. It is on account of these factors that the delay has occurred." 3. The above is a routine and stereotype reason…

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