Section 260A of the Income-tax Act, 1961—Appeal— Appeal to High Court - Condonation of delay - The standard excuse that the Department is putting forth in all such applications for condonation of delay in re-filing the appeal is the change of Standing Counsel for the Department and the failure by the earlier counsel to inform the Department about the appeal lying in defect and this explanation does not impress the Court and it is not possible to accept that no one in the Department followed up on the filing of appeals and allowed a period of almost two and a half years to elapse before the appeal could be re-filed, consequently, the Court is not persuaded to condone the extraordinary delay of 875 days in re-filing the appeal. - CIT V/s SHIRIN KAMALJIT SINGH - [2018] 2 ITCD Online 127 (DEL)