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2016 (1) TMI 1310 - HC - Income TaxCondonation of delay - extraordinary delay of 665 days in re-filing - Held that:- The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of 655 days on this ground is wholly unacceptable. Consequently, the Court is not persuaded to condone the extraordinary delay of 655 days in re-filing these appeals. Transferring the control of the Trust - Held that:- The Commissioner of Income Tax (Appeals) [‘CIT (A)’] has in the order dated 26th February 2010, common to both AYs, disagreed with the Assessing Officer (‘AO’) and held that there is no evidence to show that there has been any siphoning off of funds and that by virtue of the agreement control of the Trust has been transferred to FHL. No substantial question of law.
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