Revenue filed appeal after a delay of 4 years and 100 days and cited only reason for such delay to be that there was a contrary decision of Bangalore Bench of Tribunal in its favour. High Court held that revenue failed to give any adequate or sufficient reasons to explain delay and, thus, appeal was to be dismissed as being time barred-On SLP, revenue filed an affidavit clearly stating that pursuant to order of Tribunal in Bharti Airtel Ltd. v. ITO (TDS) [2016] 67 taxmann.com 223 (Delhi-Trib.), a decision was taken not to file an appeal and that it was only after coming to know that Bangalore Bench had given a decision in favour of Department that as an afterthought it was decided to file an appeal in instant case. However, said explanation did not have any merit in explaining delay in filing appeal before High Court and neither could it be construed to be a sufficient cause for condoning same. Order of High Court dismissing the appeal is affirmed. (AY. 2008-09)