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Commissioner of Income Tax-4 Versus Historic Infracon Pvt. Ltd.

2017 (5) TMI 791 - DELHI HIGH COURT

Condonation of delay - Held that:- 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 of the paperbooks. Further, the Registry of the Court had made appropriate arrangements 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 fi .....

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if any appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time. - Resultantly, the explanation offered by the Department is not acceptable.With there being no satisfactory explanation offered, the application for condonation of the delay of 335 days in filing the appeal is dismissed. - ITA 394/2017 - Dated:- 12-5-2017 - S. MURALIDHAR & CHANDER SHEKHAR JJ. Appellant Through: Mr. Ashok K. Manchanda, Advocate with Mr. Raghvendra Singh .....

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at it received a certified copy thereof on 7th December 2015. The computerised log information of the Registry shows that the appeal was filed on 4th March 2017. 5. A perusal of the application for condonation of delay reveals that it has been drafted most casually and as if the issue is regarding delay in re-filing the appeal, whereas the explanation had to be given for the delay in filing itself. Secondly, no attempt has been made to explain every day's delay in filing the appeal. 6. The S .....

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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 exception and should not be used as an anticipated benefit for the Government Departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. 7. The present application does not satisfy the above legal requirement. The only explanation offered, if at all it can be called that, is in Pa .....

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