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TMI Blog2017 (8) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... nda, Advocate ORDER C. M. No. 22539 /2017 (delay of 1280 days in re-filing) 1. There is a delay of 1280 days in re-filing the present appeal. In the present application for condonation of delay, the reasons furnished are as under: "3.That several orders including the Assessment order, CIT (Appeals) order and order of the I.T.A.T. have been filed along with the Appeal. That as per the requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for converting the appeal into a systematic e-scan CD, services of authorized vendors (which are very few) have to taken. The process of conversion of the appeals in systematic e-scan CD itself involves substantial time. After the appeal is converted into a systematic e- CD, the same has to be filed electronically and accordingly an e-filing number is generated. 5. That the procedure of checki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 6. That the Appellant then initiates the process of re-filing the appeal. This takes some time as the whole process as stated above has to be followed again. Further at times, correspondence/liaisoning has to be made with the Income Tax Department with the request to make money available for incurring the expense and a substantial time is involved in this exercise." 2. The Court finds that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of appeals and allowed a period of more than three years to elapse before the appeal could be 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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