2017 (8) TMI 472

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....da, Advocate ORDER C. M. No. 22539 /2017 (delay of 1280 days in 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 requiremen....

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.... for converting the appeal into a systematic e-scan CD, 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 checkin....

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..... 6. That the Appellant then initiates the process 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 t....