Delay in Filing Appeal – Supreme Court Wants CBEC Chairman to conduct Enquiry and fix responsibility.
THIS is a case in which Revenue sought condonation of delay of 317 days in filing the SLP before the Supreme Court. In this case, against the same case, the assessee had filed SLP and so obviously, the Department was very much aware of the impugned order.
While dismissing the SLP, the Supreme Court requested the CBEC Chairman to have an enquiry conducted, by a senior officer, in order to fix the responsibility on the officer(s) responsible for causing delay in preferring the petition. The enquiry shall be completed within four weeks. The Chairman shall submit his report within two weeks thereafter for being placed before the Court.
Will there be any responsible officer?