2017 (8) TMI 854

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....to all just exceptions. CM APPL 22152/2017 (delay of 887 days in re-filing the appeal) & ITA 423/2017 2. There is an inordinate delay of 887 days in re-filing the appeal. 3. The Court finds that the standard excuse that the department is putting forth in all such applications for condonation of delay in re-filing the appeal is three-folds. The first is regarding the budgetary constraints of the....

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....acilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. In any event the change could not have entailed a delay of more than two years. 5. It is not possible to accept that no one followed up on the filing of appeals and allowed a period of more than two years to elapse before the appeal could be re-filed. The Department has a c....