Appeal Dismissed Due to Unsatisfactory Explanation for 1144-Day Delay in Re-filing Despite Initial Condonation.

The court allowed the condonation of delay in filing the appeal, accepting the reasons provided. However, it dismissed the application for condonation of a 1144-day delay in re-filing the appeal, citing unsatisfactory explanations from the Department. Consequently, the appeal ITA 324 of 2017 was dismissed due to this extended delay.

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Issues:
- Condonation of delay in filing the appeal
- Condonation of delay in re-filing the appeal

Condonation of Delay in Filing the Appeal:
The judgment addresses the issue of condonation of delay in filing the appeal. The court allowed the application for exemption subject to all just exceptions. This indicates that the delay in filing the appeal was considered and accepted by the court based on the reasons presented by the parties involved.

Condonation of Delay in Re-filing the Appeal:
The judgment delves into the significant issue of condonation of delay in re-filing the appeal, where a substantial delay of 1144 days was noted. The court scrutinized the explanation provided by the Department for the delay, emphasizing that the standard excuse of a change in Standing Counsel and lack of communication within the Department was not satisfactory. The court highlighted the Department's responsibility to monitor appeal filings through a designated cell supervised by a Deputy CIT. The court expressed disbelief that such a long delay occurred without anyone in the Department realizing the lapse. Consequently, the court dismissed the application for condonation of the 1144-day delay in re-filing the appeal, leading to the dismissal of the appeal ITA 324 of 2017.

This detailed analysis of the judgment showcases the court's meticulous consideration of the reasons for delay in both filing and re-filing the appeal, ultimately resulting in the dismissal of the appeal due to the extended delay in re-filing.

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