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Section 260A of the Income-tax Act, 1961 - High Court, appeal to - Revenue filed instant application for condonation of delay in filing appeal against order of Tribunal dated 23-7-2002 - Whether since explanation given by department was not sufficient and no responsible officer appeared to have taken responsibility as to why delay occurred, delay could not be condoned and, therefore, instant application was to be dismissed - Held, yes Ranjan Sinha for the Appellant. R.N. Bajoria, J.P. Khaitan and C.M. Ghorawat for the Respondent. JUDGMENT 1. This is an application under section 5 of the Limitation Act. The delay has been sought to be explained in the manner stated in paragraph 6 of the application. Learned counsel for the appellant submits that the delay has been sufficiently explained and he had taken us through the statements made in paragraphs 6, 7 and 8 and various paragraphs in the application and prayed that the delay be condoned. 2. Mr. Bajoria, learned senior counsel, appearing for the respondent, on the other hand, has pointed out that there is delay of about 458 days and that the delay has not been properly explained and the statements made in paragraph 6 do not seem to be a sufficient explanation for condoning the delay. He also pointed out that an officer of the rank of an inspector in the office of the Commissioner of Income-tax has affirmed the affidavit. No officer of responsible rank has taken the responsibility of the statements made in the application. Mr. Bajoria had drawn our attention to this case and submits that almost in every case there is an application for condona-tion of delay. The delays range sometime up to 400/500 days or more. He also pointed out that the manner in which the applications are being filed, appears to have been written in a format filling up the dates and it also discloses the movement of files from one Department to the other. 3. Mr. Bajoria also points out that for this purpose the cost is borne out of the public exchequer. For no apparent reasons the things have been taken for granted and no one takes the responsibility. He also points out that this delays the process and ultimately the blame is thrown at the…

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