TMI Blog2017 (5) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... nts for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. The Department has itself been filing appeals after introduction of the e-filing system, without any difficulty. In any event the change could not have entailed a delay of nearly one year in filing the appeal. As regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hvendra Singh, Advocate. Respondent Through: None. O R D E R C.M.No.18104/2017 (Exemptions) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Media India Limited (2012) 3 SCC 563 where it was observed as under: In our view, it is the right time to inform all the government bodies, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... latter process is more cumbersome and time consuming especially for the Department which follows certain hierarchy and internal procedures for compliances 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 ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10. Resultantly, the explanation offered by the Department is not acceptable. 11. With there being no satisfactory explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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