2016 (10) TMI 425

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....ECTS P. LTD CM No.9925/2016 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. CM Nos.9924/2016 (for condonation of delay of 1494 days in filing the appeal) CM No.9926/2016 (for condonation of delay of 1021 days in refiling the appeal) & ITA 196/2016 3. There is an inordinate delay of 1494 days in filing the appeal and 1021 days in re-filing the appeal. 4. I....

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....ore this Court, which was consequently filed. However, in the said process "delay has occurred." 5. There is no explanation for the delay between 21st July 2012 when the order was passed by the Gujarat High Court and 9th May 2013 when this appeal was first filed. The entire approach appears to be casual. Consequently, the Court is not inclined to condone the delay in filing the appeal. 6. As far....

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....could not have entailed a delay of more than three years. 8. Learned counsel for the Appellant pointed out a second reason. The change of Standing counsel for the Department. This again, does not impress the Court. It is not possible to accept that no one followed up on the filing of appeals and allowed a period of more than three years to elapse before the appeal could be re-filed. The Departmen....