CIT Vs. SANJAY K. SARAWAGI

JUDGEMENT

(1.) Heard learned Counsel for the appellant and learned Counsel for the respondent. Perused notice of motion and affidavit filed in support thereof.

(2.) By this notice of motion, the appellant is seeking condonation of 150days in filing appeal. The explanation for delay given by the appellant is thus:

(3.) The above is a routine and stereotype reason furnished by the revenue in almost all the applications for condonation of delay though restructuring of the department has actually taken place in the year 2001 whereas this appeal is filed in the year 2003. The affidavit in support is cryptic and does not give any particulars and reasons. The respondent immediately filed affidavit in reply pointing that merely on the ground of restructuring delay cannot be condoned. The appellant was, therefore, granted time to file better affidavit.