Inordinate delay in re-filing and absence of a substantial question of law defeated the appeal under binding precedent.

An inordinate 865-day delay in re-filing an appeal was not condoned because the explanation was found unconvincing, particularly where the relevant court-fees amendment had been in force earlier and notice had already been given for filing soft copies. The court also noted that the departmental setup should have monitored the appeal and prevented the lapse. On merits, no substantial question of law arose because the Tribunal had followed an earlier decision concerning the assessee's group company, which in turn rested on prior binding precedent. The appeal therefore failed on both procedural delay and absence of any arguable legal issue.

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Issues: (i) Whether the delay of 865 days in re-filing the appeal deserved condonation. (ii) Whether any substantial question of law arose from the order of the Tribunal.

Issue (i): Whether the delay of 865 days in re-filing the appeal deserved condonation.

Analysis: The explanation offered for the prolonged re-filing delay was found unconvincing. The Court noted that the relevant court-fees amendment had come into force much earlier and that adequate notice had been given regarding the filing of soft copies. It also observed that the departmental setup ought to have monitored the progress of the appeal and prevented such an extraordinary lapse.

Conclusion: The delay of 865 days in re-filing the appeal was not condoned.

Issue (ii): Whether any substantial question of law arose from the order of the Tribunal.

Analysis: The Tribunal had followed an earlier decision concerning a group company of the assessee, and that line of reasoning was itself founded on an earlier decision of the Court. In that backdrop, the Court found no arguable substantial question of law requiring interference.

Conclusion: No substantial question of law arose.

Final Conclusion: The appeal failed both on the procedural lapse in re-filing and on merits, leaving the assessee's position undisturbed.

Ratio Decidendi: An inordinate and inadequately explained delay in re-filing may justify refusal of condonation, and where the impugned order follows binding precedent, no substantial question of law arises.

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