Calcutta High Court
Commissioner Of Income Tax vs Indusind Bank Ltd on 23 August, 2010
Author: Kalyan Jyoti Sengupta
Bench: Kalyan Jyoti Sengupta
ITA No. 68 OF 2009
GA No.603 of 2009
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, TDS, KOLKATA
Versus
INDUSIND BANK LTD.
BEFORE:
The Hon'ble JUSTICE KALYAN JYOTI SENGUPTA
The Hon'ble JUSTICE KANCHAN CHAKRABORTY
Date : 23rd August, 2010.
The Court :- This is an application for condonation of delay for about
1212 days. Normally going by the number of days the Court does not proceed rather
Court is to look into the real reason howsoever, long period is for belated action. It is
now accepted position the Government department cannot act promptly as private
individual can do it. The Government department is to rely on its officials, movement
of files and becomes victim of files and passing-on-bulk ethos. Even then taking into
consideration all of these extreme latitude one cannot accept the explanation in this
case for the reasons as follows; -
In the petition it has been stated that the department took time till
28.2.2006for taking decision for preferring appeal, application for admission of appeal and application for condonation of delay and also approval thereof. It appears from 29.2.2006 till 27.2.2009 almost three years have elapsed and simply no explanation 2 has been extended for all these three years. Accordingly, we are of the view that this inaction on behalf of the Government Department disentitles it to get any discretionary order whatsoever.
Hence, this application is dismissed, so also the appeal. There will be no order as to costs.
Certified photostat copy of this order be made available to the parties, if applied for, on compliance of usual undertakings.
(KALYAN JYOTI SENGUPTA, J.) (KANCHAN CHAKRABORTY, J.) GH.