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2017 (8) TMI 1338 - HC - Income TaxCondonation of delay - extraordinary delay of 278 days in filing the appeal - application filled t under Section 254 before the ITAT - Held that:- Mere pendency of an application filed by the Appellant under Section 254 before the ITAT cannot extend the limitation for filing the appeal in this Court under Section 260A(1) of the Act. If the application filed by the Appellant was not taken up by the ITAT for some reason, the Appellant ought to have filed the present appeal within time and mentioned in the memorandum of appeal that the Appellant has also moved an application before the ITAT. In fact, there are numerous occasions when appeals are filed by the parties in this Court without waiting for the decision of the ITAT in the application filed under Section 254 of the Act. Therefore, this is neither a bonafide nor a valid justification for the inordinate delay of 278 days in filing the appeal
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