PCIT v. National Fertilizers Ltd. (2023)458 ITR 20 /154 taxmann.com 426/ 334 CTR 305 (Delhi)(HC)

S. 260A : Appeal-High Court-Delay of 498 days-Cyclostyled application-Not sufficient cause-Delay was not condoned. [Code of Civil Procedure, 1908, S. 151]

Dismissing the appeal the court held that the application appeared to be a cyclostyled pro forma in which the number of days of delay had been subsequently filled which amply reflected lack of seriousness with which issue of limitation had been taken up. Such negligent or deliberate dormancy on the part of Government officials could not be countenanced. There was no sufficient cause explaining the delay of 498 days in filing the appeal.  Delay condonation application was dismissed.