TMI Blog2016 (10) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... rt is not inclined to condone the delay in filing the appeal. As far as the application for condoning the delay of 1021 days in re-filing is concerned 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 regarding the practice directions issued by the Court pertaining to filing of soft copies o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 applications for condonation of the delay of 1494 days in filing the appeal and for cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2016) seeking condonation of delay of 1494 days in filing the appeal, it is stated that a certified copy of the impugned order of the Income Tax Appellate Tribunal ( ITAT‟) dated 20 th February 2009 was received by the Department on 6th April 2009. Initially, the appeal was filed in the High Court of Gujarat and disposed by an order dated 21st June 2012 with the liberty to file a fresh app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the delay of 1021 days in re-filing is concerned (CM No. 9926/2016), 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 regarding the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters. 7. As regards this ground, sufficient advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt 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. 9. The applications CM No.9924/2016 for condonation of the delay of 1494 days in filing the appeal and CM No. 9926/2016 for condonation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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