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2016 (10) TMI 425 - HC - Income TaxCondonation of delay - reasons for delay - Held that:- There is no explanation for the delay between 21st July 2012 when the order was passed by the Gujarat High Court and 9th May 2013 when this appeal was first filed. The entire approach appears to be casual. Consequently, the Court is not inclined to condone the delay in filing the appeal. As far as the application for condoning the delay of 1021 days in re-filing is concerned 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 regarding the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters. As regards this ground, sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court had made appropriate arrangements for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. In any event the change could not have entailed a delay of more than three years. Appellant pointed out a second reason. The change of Standing counsel for the Department. This again, does not impress the Court. It is not possible to accept that no one followed up on the filing of appeals and allowed a period of more than three years 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 applications for condonation of the delay of 1494 days in filing the appeal and for condonation of the delay of 1021 days in re-filing the appeal are dismissed. Accordingly, the appeal is dismissed.
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