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2017 (5) TMI 1403 - HC - Income TaxCondonation of delay - Held that:- None of reasons can justify the extraordinary delay of 910 days in re-filing the appeal. After the appeal was initially filed on 20th August, 2014, the Department actually forgot about it entirely. It is not possible to accept that no one in the Department followed up on the filing of appeals and allowed a period of over two-and-a-half 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 Court is not convinced by the reasons given for the delay of 910 days in re-filing the appeal. The application for condonation of delay is dismissed.
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