The court dismissed the application for condonation of delay on the ground that there was no proper explanation given for the inordinate delay, nor where the original certified copy of the order of the Tribunal got misplaced or the steps taken by the Department to trace the original certified copy and that the Department was not diligent in taking effective steps to file the appeal under section 260A of the Income-tax Act, 1961.(AY.2009-10, 2010-11, 2011-12)