Dismissing the appeal of the revenue the Court held that, it is not possible to accept that no one in the Department followed up on the filing of appeals and allowed a period of more than two and a half years to elapse before the appeal could be refiled. The Department has a cell in the High Court which is under the supervision of a Deputy CIT. He ought to be keeping track of the filing of appeals and should be able to know if any appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time. Delay of 950 days was not condoned.