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TMI Blog2017 (5) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 1. Allowed subject to all just exceptions C.M.No.18105/2017 (delay in re-filing) 2. For the reasons stated in the application, the delay of 30 days in re-filing is condoned. The application is allowed. C.M.No.18103/2017 (delay of 335 days in filing) in ITA No.394/2017 3. There is an inordinate delay of 335 days in filing the appeal. 4. The impugned order of the ITAT is dated 29th October 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iances peculiar to it. However, the Appellant is taking sincere steps that the common objections raised by the registry are not repeated at the time of fresh filing and the appeal are listed in the first attempt itself only." 8. As regards the electronic filing system introduced by this Court, sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time. 10. Resultantly, the explanation offered by the Department is not acceptable. 11. With there being no satisfactory explanation offered, the application for condonation of the delay of 335 days in filing the appeal is dismissed. 12. Accordingly, the application is dismissed. ITA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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