In View Of The Order Dated 17^^ July, 2014 In Ita v. Khetri Trust), These Appeals Are Dismissed On Merits As Well

Signature Not Verified Digitally SignedBy:AMULYAITA Nos.193 &195 of2016 1. Allowed, subject to all just exceptions. 2. The applications are disposed of. CM No.9652/2016in ITA 193/2016 (for condonationof delay in re-filingthe appeal)CM No.9657/2016in ITA 195/2016 (for condonationof delay in re-filingthe appeal) 3. There is an inordinate delay in of 875 days in re-filing of the presentappeals by the Revenue. 4. The Court finds that the standard excuses that the Revenue ,isputting forthin all such applications for condonation of delay in re-filing is two-fold. Thefirst is regarding the practice directions issued by the Court pertaining tofiling of soft copies of the paperbooks in tax matters. The second is aboutchange in standing counsel for the Revenue. 5. The first ground is entirely unconvincing as sufficient advance notice hadbeen given to the litigants and Advocates about the filing of soft copies ofthe paperbooks. Further, the Registiy of the Court had made appropriatearrangements for scanning services at the filing counters to facilitate themaking of soft copies so that the inconvenience if any caused to theAdvocates and the litigants is minimised. The second excuse regardingchange of standing counsel is also not justified considering that there is anentire panel of lawyers for the Revenue and its cell in the High Court ismanaged by a Deputy CIT whose work is overseen by an Assistant CIT. None of the above factors could have entailed a delay of more than twoyears in re-filing the appeals. 6. The applications are accordingly dismissed. ITA 193/2016& ITA 195/2016 7. In view of the order dated 17^*^ July, 2014 in ITA No.162/2001{DirectorofIncome Tax (Exemption)v. Khetri Trust), these appeals are dismissed onmerits as well. S.MURALIDHAR,J MARCH 16, 2016 MK VIBHU BAKHRU, J