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 1271 days in filing the tax appeal before the Hon’ble High Court. The Hon’ble High Court observed that the appellant had moved a Misc. Application (MA) before the ITAT u/s 254(2) against its order dated 17/10/08. The said MA was decided by ITAT on 16/04/12. Hence, the appellant preferred a tax appeal before the Hon’ble High Court and filed a Civil Application for condonation of delay of 1271 days. In light of the aforesaid facts, the said delay was condoned by the Hon’ble High Court.

[PRAVAN AIR PRODUCTS PVT. LTD. – CA 335 of 2012 - GHC]