Delay in filing tax appeal is to be condoned if the same is on account of time taken in disposal of rectification application moved before ITAT:

There was a delay of 314 days in filing the tax appeal before the Hon’ble High Court. The Hon’ble High Court observed that the appellant had moved a rectification application before the ITAT. When such application was dismissed by ITAT, the appellant preferred a tax appeal before the Hon’ble High Court and filed a Civil Application for condonation of delay of 314 days. In light of the aforesaid facts, the said delay was condoned by the Hon’ble High Court.

[POONAM DYEING AND PTG. MILLS PVT. LTD. – CA 309 of 2012 - GHC]