The Revenue was under bona fide belief that the appeal is not required to be filed hence there was delay of 3966 days in filing an appeal before the Tribunal. The Tribunal condoned the delay of 3966 days and directed the Revenue to pay cost of Rs 20, 000 is imposed on Revenue to be paid to Prime Minister National Relief fund. As regards on merits allowability of bad debt the matter is remanded to the file of the CIT(A) to decide a fresh in accordance with law. (AY. 2006-07)
Dy.CIT v. Chhattishgarh State Electricity Board (2023) 226 TTJ 861 (Raipur)(Trib)
S. 253 : Appellate Tribunal-Appeals-Delay of 3966 days-Condoned-Cost of Rs 20000 is imposed on Revenue to be paid to Prime Minister National Relief fund-Bad debt-Reassessment-On merit the matter remanded to the file of the CIT(A) to decide a fresh in accordance with law. [ S.36(1)(vii), 143(3), 147, 148, 154, 253(5), 254(1)]