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TMI Blog2023 (9) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... lay between 4.4.2019 and 5.3.2020, the date on which the learned advocate for the department had drafted the appeal petition has not been explained, the delay of more than 110 days. Thereafter for a period of 11 months there was lockdown. Subsequently, after a period of about seven and half months the Ministry of Law had send the papers to the Income Tax Department. As stated that prior to that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears that the department applied for a fresh certified copy of the order on 17.3.2021 after a period of six and half months and the certified copy was made ready by the registry of the tribunal on 9.4.2021. However, it took three months for the department to collect the certified copy from the registry of the tribunal and after about nearly a delay of two months the appeal was preferred on 7.9.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order the department preferred appeal before the tribunal in June 2017 and the appeal was dismissed and the certified copy of the order passed by the tribunal was received by the department on 22.11.2018. the last day for filing the appeal within the period of limitation was 12.4.2019. However, the appeal was filed before this court only on 7.9.2021. We have elaborately heard the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned tribunal was misplaced. There is no explanation as to where the original certificate copy got misplaced or steps taken by the department to trace the original certified copy. It is submitted by the learned senior counsel for the respondent/assessee that the assessee has made inquiry with the registry of the tribunal and they have been informed that not only the department is serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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