2017 (4) TMI 1641 - HC - Income Tax

Delay filling appeal before High court - Condonation of delay of 97 days in filing the appeal allowed. Inordinate delay of 1144 days in re-filing the appeal - The Court finds 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 1144 days to elapse before the appeal could be re-filed. The 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 1144 days in re-filing the appeal is dismissed.

Summary

Issues:
- Condonation of delay in filing the appeal
- Condonation of delay in re-filing the appeal

Condonation of Delay in Filing the Appeal:
The judgment addresses the issue of condonation of delay in filing the appeal. The court allowed the application for exemption subject to all just exceptions. This indicates that the delay in filing the appeal was considered and accepted by the court based on the reasons presented by the parties involved.

Condonation of Delay in Re-filing the Appeal:
The judgment delves into the significant issue of condonation of delay in re-filing the appeal, where a substantial delay of 1144 days was noted. The court scrutinized the explanation provided by the Department for the delay, emphasizing that the standard excuse of a change in Standing Counsel and lack of communication within the Department was not satisfactory. The court highlighted the Department's responsibility to monitor appeal filings through a designated cell supervised by a Deputy CIT. The court expressed disbelief that such a long delay occurred without anyone in the Department realizing the lapse. Consequently, the court dismissed the application for condonation of the 1144-day delay in re-filing the appeal, leading to the dismissal of the appeal ITA 324 of 2017.

This detailed analysis of the judgment showcases the court's meticulous consideration of the reasons for delay in both filing and re-filing the appeal, ultimately resulting in the dismissal of the appeal due to the extended delay in re-filing.