- (1.) NO one appeared on behalf of the Assessee in spite of service. Affidavit -of -Service filed be kept on record.
(2.) THE subject matter of challenge is a judgment and order dated 26th July, 2013 by which the Income Tax Appellate Tribunal dismissed the appeal preferred by the Revenue on the ground of delay. They refused to condone the delay of 62 days relying on a judgment of the Supreme Court in the case of office of the Post Master Vs. Living Media India Ltd. Aggrieved by the order, the Revenue has come up in appeal under section 260A of the Income Tax Act. Mr. Bhowmik, learned Advocate appearing for the appellant drew our attention to a judgment in the case of Commissioner of Income Tax Vs. West Bengal Infrastructure Development Finance Corporation Ltd., wherein the following view was taken. Looking to the amount of tax involved in this case, we are of the view that the High Court ought to have decided the matter on the merits. In all such cases where there is delay on the part of the Department, we request the High Court to consider imposing costs but certainly it should examine the cases on the merits and should not dispose of cases merely on the ground of delay, particularly when huge stakes are involved.
(3.) THE judgment relied upon by the learned Tribunal for the purpose of refusing to condone the delay is also a judgment of the Supreme Court and the said judgment is later in point of time.;