Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 791 - HC - Income TaxCondonation of delay - Held that:- As regards the electronic filing system introduced by this Court, 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. The Department has itself been filing appeals after introduction of the e-filing system, without any difficulty. In any event the change could not have entailed a delay of nearly one year in filing the appeal. As regards the hierarchies and internal procedure of the Department that has been mentioned in the above paragraph, it requires to be noted that 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. Resultantly, the explanation offered by the Department is not acceptable.With there being no satisfactory explanation offered, the application for condonation of the delay of 335 days in filing the appeal is dismissed.
|