2017 (5) TMI 1403

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....is application seeks the condonation of an extraordinary delay of 910 days in re-filing the appeal of the Revenue under Section 260-A of Income Tax Act, 1961 directed against an order dated 10th January, 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in ITA No. 3199/Del/2013 for the Assessment Year („AY‟) 2009-10. 2. The explanation for the delay is set out in p....

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....ppeal has been listed or not. It is further submitted that as per the usual practice, once the Appeal stands filed, officials verily believe that the matter will be pursued by the Standing Counsel(s) and it is only after the disposal of the Appeal that the Applicant/Department is made aware of the outcome of the same. The Applicant/Department is contacted during the pendency of the Appeal only if ....

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....and yet to be listed. The present appeal is one of such Appeals." 3. It is also stated in the application that in the aforementioned circumstances, "the Applicant had to restructure the entire Appeal to ensure that the same is in order, including typing of dim/ illegible annexures." 4. None of the above reasons can justify the extraordinary delay of 910 days in re-filing the appeal. After the a....