- (1.) THE Revenue has filed this appeal under s. 260A of the IT Act, 1961 (for brevity 'the Act') against the order of the substantial questions of law are stated to have arisen from the order of the Tribunal for consideration of this Court : "(i) Whether on the facts and circumstances of the case, the order of the Tribunal in dismissing the appeal of the Revenue, on account of delay without deciding on merits is sustainable ? (ii) Whether on the facts and circumstances of the case, the learned Tribunal is right in rejecting the request of the Revenue to file an application on condonation of delay due to long administrative procedural hierarchy ? (iii) Whether on the facts and circumstances of the case, the learned Tribunal is right in dismissing the appeal of the Revenue in view of the fact that request was made for filing of application for condonation of delay - opinion, no substantial question of law arises from the order of the Tribunal.
(2.)
(3.) THE facts are that an appeal was preferred by the Revenue against the order of the CIT(A), Bathinda, which was filed the Department about the defect in the memo, which was with regard to the delay in filing the appeal as also for furnishing correct copy of the assessment order of the AO, which was not filed along with the memorandum of appeal. taken to file an application for condonation of delay of 38 days as informed by the Registry of the Tribunal. The appeal that the appeal filed was delayed by 38 days. On the request made by the Departmental Representative, time for filing the application for condonation of delay was granted. The Department was directed to submit the said application for for hearing still no application for condonation of delay had been filed. The Tribunal, in the absence of the application for condonation of delay, had no option but to dismiss the appeal filed by the Revenue. The Courts have been taking liberal view on the question of limitation where sufficient cause is given so as to advance substantial justice. Generally, delays in preferring appeals are condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fide is imputable to the party seeking condonation of delay. This is a case of gross negligence and inaction on the part of the official(s) of the Department. The interest of Revenue has suffered due to inaction on the part of the official(s) which calls for strict action on the part of the Department against application for condonation of delay was filed.;