2016 (2) TMI 1365 - HC - Income Tax

Inordinate delay of 1110 days in re-filing the appeal - HELD THAT - The standard excuse that the department is putting forth in all such applications for condonation of delay in re-filing the appeal is the change of Standing Counsel for the Department and the failure by the earlier counsel to inform the Department about the appeal lying in defect. This explanation does not impress the Court. It is not possible to accept that no one in the Department followed up on the filing of appeals and allowed a period of almost three years to elapse before the appeal could be re-filed. Department has a cell in the High Court which is under the supervision of a Deputy CIT. He ought to be keeping track of the filing of appeals and should be able to know if any appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time. The application for condonation of the delay of 1110 days in re-filing the appeal is dismissed.

Summary

The Delhi High Court dismissed an application for condonation of a delay of 1110 days in re-filing an appeal, citing lack of acceptable explanation for the delay. The appeal was subsequently dismissed.