2015 (8) TMI 175

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..... 4 (for condonation of delay of 395 days in re-filing the appeal) & ITA 765/2014 1. There is an inordinate delay of more than a year and a month in re-filing the appeal. 2. 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 two-fold. The first is regarding the budgetary constraints of the Depar .....

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..... the Advocates and the litigants is minimised. In any event the change could not have entailed a delay of more than a year and a month. 4. Learned counsel for the Appellant pointed out a third 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 t .....

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