IN HIGH COURT OF DELHI AT NEW DELHI 83 ITA 314/2017 & CM No. 14730/2017 PR. COMMISSIONER OF INCOME TAX-IV Appellant Through Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel versus IQOR INDIA SERVICES (P)LTD Respondent Through Mr. Mayank Negi, Advocate CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR ORDER % 19.04.2017 CM No. 14729/2017 (for exemption) 1. Allowed subject to just exceptions. CM No. 14730/2017 2. This application seeks condonation of extraordinary delay of 505 days in re-filing appeal of Revenue under Section 260-A of Income Tax Act, 1961 directed against order dated 27th April 2015 passed by Income Tax Appellate Tribunal (ITAT) in ITA No. 5934/Del/2012 for Assessment Year 2007- 08. ITA 314 of 2017 Page 1 of 3 3. explanation for delay is set out in para 2 of application which reads as under: "That initially appeal in present case was filed on 9th October 2014 within prescribed period of limitation. However, due to drastic increase in court fees, matters were placed under objections by registry. It would be appreciated that, each CIT charge was therefore left with thousands of appeals for which requisite funds had to be received from Central Government and thereafter allocated by CBDT. amounts were extremely substantial and were not part of allocated budget for year. This has resulted in present delay in re-filing appeal due to unavoidable circumstances." 4. other reasons given for delay are removal of objections on account of digitization (e-filing) of case and change in panel of Standing Counsel for Income Tax Department. 5. None of above reasons can justify extraordinary delay of 505 days in re-filing appeal. As far as e-filing is concerned, Registry of this court conducted held orientation sessions to enable lawyers familiarise themselves with e-filing processes. Scanning facilities were provided at filing counters to assist lawyers and litigants. As far as increase in court fee is concerned, change came into force on 1st August, 2012 much before filing of present appeal. Even change in counsel cannot explain why there would be delay of 505 days in curing defects and re-filing appeal. ITA 314 of 2017 Page 2 of 3 6. court is not convinced by reasons given for delay of 505 days in re-filing appeal. application for condonation of delay is dismissed. ITA No. 314 of 2017 7. appeal is accordingly dismissed. S.MURALIDHAR, J CHANDER SHEKHAR, J APRIL 19, 2017 b ITA 314 of 2017 Page 3 of 3 Pr. Commissioner of Income-tax-IV v. IQOR India Services (P) Ltd