Commissioner Of Income Tax-Ii v. Sh. Satpal Singh Gill Through L.rs

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.A. No.396 of 2009 (O&M)Date of decision:10.9.2009 Commissioner of Income Tax-II. Vs. Sh. Satpal Singh Gill through L.Rs. -----Appellant -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MRS. JUSTICE DAYA CHAUDHARY Present:-Ms. Urvashi Dhugga, Standing Counselfor the appellant. for the appellant. ----- ORDER: 1. There is a delay of 529 days in refiling the appeal. Onlyexplanation given is that the appeal was returned with objection on14.6.2007 but the Clerk of the counsel could not locate the filefrom the registry. The same has now been located. 2. Learned counsel for the appellant states that in about200 cases, such applications have been filed with the sameexplanation and in some cases delay has been condoned. 3. There is no affidavit of any person who may beconversant with the genuineness of the ground mentioned in theapplication. The assessee has died on 12.7.2005. 4. Even a liberal view does not justify condonation ofgross delay without any acceptable explanation. Mere fact that insome cases delay may have been ignored does not justifyindulgence in every case. 5. The appeal is dismissed on the ground of delay. (ADARSH KUMAR GOEL) JUDGE September 10, 2009ashwani ( DAYA CHAUDHARY ) JUDGE