IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
         ITA 594/2007  
 . 
 THE COMMISSIONER OF INCOME TAX         ..... Appellant 
 Through:Mr.R.D.Jolly, Adv. 
 versus 
 . 
 TARPIM OVERSEAS P.LTD.                         ..... Respondent 
 Through 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE MR. JUSTICE V.B. GUPTA 
 . 
 O R D E R 
                    04.07.2007 
 . 
 CM No.8382/2007 
 There is a considerable delay of almost two years in refiling the appeal. 
 It is true that the appeal was refiled from time to time but the objections 
 raised by the Registry were not removed. 
 The delay in refiling has been explained by stating that some of the 
 documents were located late on account of restructuring in the department.  The 
 only  documents  on  record  are  the  assessment  order  passed by the 
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 Assessing Officer, the appellate order passed by the Commissioner of Income Tax 
 (Appeals) and the order passed by the Income Tax Appellate Tribunal.  We are 
 unable to understand what was the difficulty in getting these orders and what 
 restructuring was going on which made it difficult for the Revenue to locate 
 these orders. 
 It is then stated that the file got mixed up with another case.  This is 
 in stark contrast to what has been stated in the previous paragraphs of the 
 application. 
 We also find that the application for condonation of delay in refiling is 
 not supported by the affidavit of any responsible officer of the Income Tax 
 Department.  We get the unfortunate feeling that the Income Tax Department 
 assumes that any delay caused in filing or refiling an appeal will automatically 
 be condoned by this Court without much ado.  It is high time that we dispel any 
 such doubts and make it explicit that matters are required to be taken up with 
 all due earnestness by the Income Tax Department,  which is filing almost 100 
 appeals every month. 
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 Since application for condonation of delay does not show any sufficient 
 cause, it is dismissed. 
 ITA 594/2007 
 . 
 . 
 Since the application for condonation of delay has been dismissed, the 
 ITA is also dismissed. 
 . 
 MADAN B. LOKUR, J 
 . 
 . 
 V.B. GUPTA, J 
 JULY 04, 2007 
 Bisht 
 . 
 . 
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