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2017 (8) TMI 853 - HC - Income TaxCondonation of delay in re-filing the appeal - reasons for delay - change of Standing Counsel for the Department and the failure by the earlier counsel to inform the Department about the appeal lying in defect - Held that:- This explanation does not impress the Court. It is not possible to accept that no one in the Department 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. Practice directions issued by this Court for e-filing of the appeals - Held that:- As already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of over three years on this ground is wholly unacceptable. Not persuaded to condone the extraordinary delay of 1145 days in re-filing the appeal.
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