TMI Blog2017 (8) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 minimized. In any event the change could not have entailed a delay of more than two years. It is not possible to accept that no on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 requirements of the High Court rules and orders, the typed copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 checking these appeals which are efiled electronically is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess 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 the standard excuse that the department is pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 5. The application bearing C.M. No. 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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