2017 (8) TMI 853

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....or Revenue For the Respondent : Mr Salil Kapoor Mr Sunit Lalwani and Mr Ananya Kapoor, Advocates ORDER CM 21285/2017 (exemption) 1. Allowed, subject to all just exceptions. CM 21286/2017 (delay) & ITA No. 421/2017 2. There is an inordinate delay of 1145 days in re-filing the appeal. 3. The Court finds that the standard excuse that the department is putting forth in all such ap....

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.... the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no diffi....