COMMISSIONER OF INCOME TAX Vs. RELIANCE CAPITAL LTD

JUDGEMENT

(1.) By this order, we will dispose of the above referred 11 Notice of Motions taken out by the Commissioner of Income Tax , Mumbai for condonation of delay in filing Interest Tax Appeal No. 10/2007 and Income Tax Appeals being Income Tax Appeals (Lodging) Nos.2807/2008, 9/2008, 3216/2008, 3215/2008, 3212/2008, 2913/2008, 3217/2008, 2880/2008, 2879/2008 and 2875/2008. In all these cases, the delay in filing the Appeals is between 411 days to 883 days.

(2.) In Notices of Motion Nos.3926/2008, 3928/2008, 3931/2008, 3932/2008, 3933/2008, 3936/2008 and 3937 of 2008, in support of the respective Notices of Motion, identical affidavits have been filed giving the alleged reasons for condonation of delay. Similarly, in Notices of Motion Nos.4051/2008, 4054/2008 and 4056/2008, identical affidavits have been filed, of course they are somewhat different than the ones filed in the 7 cases referred to by us above. In Notice of Motion No.3319/2008, where there is a delay of 815 days, an affidavit has been filed without giving any details whatsoever. The data given in other affidavits has not been provided in this other affidavit. It is an affidavit of few paragraphs which says that the Appeal should have been filed on 4th August 2005 with a delay of 815 days and the papers were given to the Counsel on 1st October 2007, who drafted the Appeal on 15th October 2007 and thereafter some more time was taken to prepare the Appeal which was filed on 29th October 2007. This application for condonation of delay was seriously opposed by the learned Counsel appearing for the Non-Applicant. There is no doubt that not even an attempt has been made by the Department to explain the delay of 815 days. The affidavit besides being vague, practically contains no averments. This affidavit further shows the callous approach adopted by the Department in pursuing the matter. Admittedly, the order of the Tribunal was dated 10th February 2005 and it has not even been stated as to when the said order was received by the Department. In fact, the Appeal appears to have been filed after a lapse of more than two years as it was filed on 29th October 2007 in the registry of this Court. This affidavit does not give any reasons much less shows a sufficient cause for condonation of such huge delay in filing the Appeal. A definite right has accrued in favour of the Non-Applicant which cannot be taken in face of such vague averments and where the affidavit in support of the Motion does not provide any details.

(3.) Coming back to the affidavit filed in support of Notices of Motion Nos.3926/2008, 3928/2008, 3931/2008, 3932/2008, 3933/2008, 3936/2008 and 3937 of 2008, the affidavits filed are almost identical in terms in all these cases. In Notices of Motion Nos.3931/2008, 3932/2008 and 3933/2008, the order was passed by the Income Tax Appellate Tribunal on 30th May 2006 and is stated to have been received by the Office of the Commissioner of Income Tax on 14th June 2006. The scrutiny report was called for which was sent on 10th October 2006. It has no where been explained as to what steps were taken by the Department for preparing the so-called scrutiny report during the intervening period of four months. This report, however, was received in the Office of the Commissioner of Income Tax on 11th October 2006 and then the file was sent to the Panel Counsel for drafting the Memo of Appeal, which according to the Department, was received on 14th August 2008. Thereafter some time was taken in finalising the Appeal and the Appeal was filed on 29th August 2008 whereas the last date for filing the Appeal was 12th October 2006. The application for condonation of delay was opposed by the Non- Applicants as the delay in each of these cases is 411, 687, 656 and 883 days. In our view, no explanation has been rendered in the affidavits which would constitute sufficient cause for condonation of such large delay in filing the Appeals.