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September 2018

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

By K. B. BHUJLE
Advocate
Reading Time 1 mins

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.”

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