IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.396 of 2009 (O&M) Date of decision:10.9.2009 Commissioner of Income Tax-II. -----Appellant Vs. Sh. Satpal Singh Gill through L.Rs. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MRS. JUSTICE DAYA CHAUDHARY Present:- Ms. Urvashi Dhugga, Standing Counsel for the appellant. ----- ORDER: 1. There is a delay of 529 days in refiling the appeal. Only explanation given is that the appeal was returned with objection on 14.6.2007 but the Clerk of the counsel could not locate the file from the registry. The same has now been located. 2. Learned counsel for the appellant states that in about 200 cases, such applications have been filed with the same explanation and in some cases delay has been condoned. 3. There is no affidavit of any person who may be conversant with the genuineness of the ground mentioned in the application. The assessee has died on 12.7.2005. ITA No.396 of 2009 4. Even a liberal view does not justify condonation of gross delay without any acceptable explanation. Mere fact that in some cases delay may have been ignored does not justify indulgence in every case. 5. The appeal is dismissed on the ground of delay. (ADARSH KUMAR GOEL) JUDGE September 10, 2009 ( DAYA CHAUDHARY ) ashwani JUDGE 2