Revenue filed an application seeking condonation of delay of 545 days in filing appeal within period of limitation. High court observed that despite delay, there still appeared to have been certain administrative exigency on account of which revenue could not process papers on record and also since there were a bunch of cases involved in this matter, there would have been a situation where voluminous documents had to be perused before appeal was settled. Accordingly petition for condonation of delay was allowed.
Inland World Logistics (P) Ltd. v. Pr. CIT (2022) 139 taxmann.com 314 (Cal.)(HC) Editorial : SLP of assessee dismissed, Inland World Logistics (P) Ltd. v. Pr. CIT (2022) 287 Taxman 377/114 CCH 59 (SC)
S. 260A : Appeal-High Court-Delay of 545 days-Administrative exigency-Delay was condoned.