Dismissing the notices of motion as infructuous, that the application for condonation of delay was not bona fide 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.
CIT v. Airlift (India) Pvt. Ltd. (2018) 405 ITR 487 (Bom) (HC)
S. 260A : Appeal – High Court -Limitation — Condonation of delay — Failure by Department to remove office objections despite extension -Reason of administrative difficulty — Delay cannot be condoned .