Facts of the Case

The Revenue filed multiple appeals against the order of the Income Tax Appellate Tribunal dated 21.03.2016. However, there was a delay of 86 days in filing the appeals before the Delhi High Court.

Applications seeking condonation of delay were moved by the Revenue. The explanation given in the applications was that after internal deliberations at various levels, the competent authority decided to file the appeal and approval was granted on 30.09.2016.

The Court examined whether this explanation fulfilled the settled legal requirement for condonation of delay.

 Issues Involved


  1. Whether the Revenue had shown “sufficient cause” for condonation of delay of 86 days?
  2. Whether administrative approvals and internal departmental deliberations constitute a valid explanation for delay?
  3. Whether every day’s delay is required to be specifically explained?

 Petitioner’s Arguments (Revenue/Appellant)


  • The Revenue sought condonation of delay on the ground that internal discussions and procedural approvals took time.
  • It was argued that approval for filing the appeal was granted after due deliberation.
  • Counsel requested one further opportunity to explain the delay in detail.

 Respondent’s Arguments (Assessee)


Although detailed submissions of the assessee are not recorded in the order, the assessee opposed the condonation and supported the finality of the Tribunal’s order on the ground that the Revenue failed to justify the delay in accordance with law.

 Court Findings / Order


1. Explanation Found Inadequate

The Delhi High Court held that the explanation offered by the Revenue was not a real explanation in the eyes of law.

2. Established Law on Delay Condonation

The Court reiterated that settled judicial principles require that every day’s delay must be explained.

3. Casual Approach by Department Not Acceptable

The Court strongly observed that the Department was well aware of legal requirements and yet filed the applications casually.

4. No Further Opportunity Granted

The Court refused to grant another opportunity to cure defects in explanation.

Final Order

  • Delay condonation applications dismissed
  • Appeals dismissed consequentially

 Important Clarification / Legal Principle Settled


Administrative Delay Is Not Sufficient Cause

Internal approvals, departmental movement of files, and administrative deliberations cannot automatically justify delay.

Duty to Explain Every Day’s Delay

The judgment reinforces the settled principle that a party seeking condonation must provide a day-to-day explanation.

Government Departments Not Entitled to Special Treatment

Revenue authorities must comply with limitation law strictly like any litigant.

 Sections Involved

  • Section 260A of the Income Tax Act, 1961 – Appeal to High Court
  • Limitation Law Principles – Condonation of delay
  • Principles relating to “Sufficient Cause” for delay condonation

 Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2017:DHC:8726-DB/SMD18042017ITA9162016_130336.pdf_


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