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2016 (2) TMI 516 - HC - Income TaxCondonation of an inordinate delay of 940 days in re-filing the present appeals - Held that:- The explanation offered in the applications is that “as per the usual practice” if an appeal is assigned to a standing counsel on the panel, unless the Department is contacted by the said counsel, the status of the appeal is actually not followed up with the counsel. It is stated that the present cases were assigned to a standing counsel and initially filed on 27th April, 2013. No follow up action was taken thereafter by the Department. The said standing counsel resigned in August 2014 and returned the cases allocated to him including those lying in defect. They were then re-allocated to another counsel in April 2015. It is simply stated that time was consumed in allocating matters. No effort has been made to explain the delay of over eight months in re-allocating the cases. The explanation offered is unconvincing and is wholly unsatisfactory. Considering that the delay involved in re-filing the appeals is nearly three years, this can hardly qualify as a valid justification.
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