2016 (1) TMI 1371

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....g counsel. For the Respondent : Mr. Sachit Jolly, Advocate. O R D E R CM No. 964/2016 (for condonation of delay of 865 days in re-filing the appeal) & ITA No. 50/2016 1. There is an inordinate delay of 865 days in re-filing the appeal. 2. 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 a....

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....o 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. 4. 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 ha....