The Tax Publishers2020 TaxPub(DT) 5156 (Del-HC)

INCOME TAX ACT, 1961

Section 260A

Where Department sought condonation of delay of 875 days in re-filing an appeal before High Court on the ground that the delay occurred due to change of Standing Counsel for the Department and failure by earlier Counsel to inform the Department about the appeal lying in defect, however, the said ground was not acceptable because it was not possible to accept that no one in the Department followed up on the filing of appeal and allowed a period of almost two and a half years to elapse before the appeal could be re-filed, consequently, the extraordinary delay of 875 days in re-filing the appeal would not be condonable.

Appeal (High Court) - Condonation of delay - Re-filing of appeal by Department - No sufficient reason shown for condonation of inordinate delay

Department sought condonation of delay of 875 days in re-filing an appeal before High Court. It was submitted that the delay occurred due to change of Standing Counsel for the Department and failure by earlier Counsel to inform the Department about the appeal lying in defect. Held: The explanation provided by the Department for condoning the delay was not acceptable because it was not possible to accept that no one in the Department followed up on the filing of appeal and allowed a period of almost two and a half years to elapse before the appeal could be re-filed. Further, the Department has a cell in the High Court 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 had not been listed even once before the Court for a long time. In any event, the delay of almost two and a half years on the said ground was wholly unacceptable. Consequently, the extraordinary delay of 875 days in re-filing the appeal would not be condonable.

REFERRED :

FAVOUR : Against the appellant.

A.Y. :



IN THE DELHI HIGH COURT

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