Change of standing counsel isn't a valid cause to justify 3 year's delay in filing appeal by revenue

The Supreme Court of India held that where revenue filed appeal before High Court with a delay of 1494 days and further re-filed appeal with a delay of 1021 days and sought condonation of delay stating that case of assessee had been transferred to New Delhi and thereafter revenue after taking opinion of Standing Counsel filed appeal before Delhi High Court and reason for delay in re-filing appeal was change of Standing Counsel and High Court dismissed applications for condonation of delay on plea that there was no justifiable reason for delay and accordingly dismissed appeal of revenue, SLP was to be dismissed.