2017 (8) TMI 854
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....151/2017 (exemption) 1. Allowed subject 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 fi....
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....s for scanning services at the filing counters to facilitate 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....
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