45. CIT vs. Airlift (India) Pvt. Ltd.; 405 ITR 487 (Bom): Date of order: 8th June, 2018 Section 260A – Appeal to High Court – Limitation – Condonation of delay – Failure by Department to remove office objections despite extension of time being granted – Absence of any particular reason for delay – Reason of administrative difficulty – Delay cannot be condoned

Notice of motion was filed by the
Department in appeal for condonation of delay on the ground that the office
objections could not be removed within the stipulated time in view of the
administrative difficulty including shortage of staff.

Rejecting the notice of motion, the
Bombay High Court held as under:

“The application for condonation
for delay was not bonafide as the applicant failed to remove the office
objections though it had secured extension of time on three occasions and the
affidavit offered no explanation as to what steps were taken by the Department
after the last extension to remove the office objections. The only reason made
out in the affidavit in support was administrative difficulty including
shortage of staff which could not be the reason for condonation of delay in the
absence of the same being particularised.”