Document Fragment View

Matching Fragments

HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 03/02/2025

1. Learned counsel for the appellant Mr. Nikhil Dungawat submits that all the appeals pertain to the proceedings initiated under the Prohibition of Benami Properties Transactions Act, 1988 (for short, 'the PBPT Act') by the respondent No.1 - Deputy [2025:RJ-JD:6510-DB] (4 of 24) [CMA-2689/2024] Commissioner of Income Tax (BPU), Jaipur while acting as Initiating Officer.

1.3. Furthermore, learned counsel for the appellant submits that ones the specific order dated 15.02.2023 was there, it was the duty of the respondents to file separate appeals; however, without doing so, they sought and were granted time extension of three weeks' on 27.07.2023, which set a deadline of 17.08.2023, but despite this, they failed to do so and even then, all the appeals were brought before the Appellate Tribunal after a delay running from 50 to 200 days.

1.4. Learned counsel for the appellant submits that the application for condonation of delay does not constitute any reasons as to why the delay has been caused and, thus, it is a fit case where the strict interpretation of the limitation law must be [2025:RJ-JD:6510-DB] (5 of 24) [CMA-2689/2024] taken. He also submits that the reasons of delay are vague, unspecific and misleading.

(Downloaded on 15/02/2025 at 01:38:08 AM)
[2025:RJ-JD:6510-DB] (6 of 24) [CMA-2689/2024] "I, Aparajeet Pattanayak presently posted as SSRM, Air Mail Sorting Division, New Delhi, do hereby solemnly affirm and state as under:-
1) In the official capacity mentioned above, I am acquainted with the facts of the case on the basis of the information derived from the record.

12.02.2010 The desired documents supplied to Directorate.

17.02.2010 Directorate desired to send an official/officer well conversant with the case.

(Downloaded on 15/02/2025 at 01:38:08 AM)

[2025:RJ-JD:6510-DB] (7 of 24) [CMA-2689/2024] 15.03.2010 Directorate asked to depute an officer well conversant with the case to collect the UO Note along with other documents to pursue the matter with Mr. Suresh Chandra Additional Legal Advisor.