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2023 (9) TMI 484 - CALCUTTA HIGH COURTCondonation of delay - delay of 879 days in filing the appeal before HC - HELD THAT:- On perusal of the relevant dates we find that the delay between 4.4.2019 and 5.3.2020, the date on which the learned advocate for the department had drafted the appeal petition has not been explained, the delay of more than 110 days. Thereafter for a period of 11 months there was lockdown. Subsequently, after a period of about seven and half months the Ministry of Law had send the papers to the Income Tax Department. As stated that prior to that there was change of jurisdiction in the Income Tax Department during August, 2020 and this also contributed to the delay of another 16 and half months - the original certified copy of the order passed by the learned tribunal was misplaced. There is no explanation as to where the original certificate copy got misplaced or steps taken by the department to trace the original certified copy. As submitted assessee has made inquiry with the registry of the tribunal and they have been informed that not only the department is served with the true copy of the certified copy of the order but also the Commissioner of Income Tax [Appeals] as well as the assessing officer. Therefore, it is clear that the department was not diligent in taking effective steps to file the appeal. Thereafter, it appears that the department applied for a fresh certified copy of the order on 17.3.2021 after a period of six and half months and the certified copy was made ready by the registry of the tribunal on 9.4.2021. However, it took three months for the department to collect the certified copy from the registry of the tribunal and after about nearly a delay of two months the appeal was preferred on 7.9.2021. Thus, we find that there is no proper explanation given for the inordinate delay for us to exercise any discretion in favour of the appellant/revenue. Application for condonation of delay is dismissed.
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