In Commissioner Tax vs. M/s. Hanuman Industries Kichha, the Uttarakhand High Court held that delay in filing Revision due to the preparation of files on the part of Department is not a sufficient cause to condone the delay of 1819 days in filing the Revision.
The Counsel for the Department explained that the delay occurred due to the preparation of the files. He said that after receiving the copy of the judgment dated 29.01.2013, the matter was discussed at various levels and the proposal was received by the Department on 01.05.2013. Then time was consumed to allot the case to the State Counsel. The documents were in Hindi and so for translating the documents time was consumed.
Copies of the translated orders were received by the Department on 11.06.2013 and after receiving the same, it was provided to the Office of the Chief Standing Counsel, which also consumed time. It is stated that In-charge Officer did not re-allot the files. When the said fact came to the knowledge of the Department, the files were re-allotted as there were several files pending for preparation of the Revisions, and thus consumed time. It was further stated that Departmental proceedings have been initiated against the Officers.
The Bench comprising Chief Justice K.M. Joseph and Justice Sharad Kumar Sharma after hearing the Standing Counsel for the revisionist held that there was no sufficient reason to condone the delay of 1819 days in filing the Revision.
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