Commissioner Of Income Tax -7 v. M/S Ongc Videsh Ltd

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 423/2016 COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr. Dileep Shivpuri and Mr Sanjay Kumar, Advocates. Through: Mr. Dileep Shivpuri and Mr Sanjay Kumar, Advocates. versus M/S ONGC VIDESH LTD. ..... Respondent Through: Mr Prakash Kumar, Ms. Mehvish Khan and Ms. Rashmi Singh, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI O R D E R % 22.07.2016 -CM No. 25600/2016 (for condonation of delay of 510 days in refiling the appeal) & ITA 423/2016 1. There is an inordinate delay of 510 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 appeal is the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters. 3. Sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court had made appropriate arrangements 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 ITA 423/2016 Page 1 of 2 the litigants is minimised. In any event the change could not have entailed a delay of more than one year and four months. 4. Learned counsel for the Appellant pointed out another reason. The change of Standing counsel for the Department. This again, does not impress the Court. It is not possible to accept that no one followed up on the filing of appeals and allowed a period of more than one year and four months to elapse before the appeal could be re-filed. The Department has a cell in the High Court which is under the supervision of a Deputy CIT. He ought to be keeping track of the filing of appeals and should be able to know if any appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time. 5. The application for condonation of the delay of 510 days in re-filing the appeal is dismissed. Accordingly, the appeal is dismissed. S.MURALIDHAR, J JULY 22, 2016 Kk ITA 423/2016 NAJMI WAZIRI, J Page 2 of 2