The High Court dismissed the Revenue's appeal against an ITAT order and its application for delay condonation due to an inordinate 452-day delay which was not satisfactorily explained.
Application for condonation of delay dismissed; Appeal dismissed on grounds of extraordinary delay and on merits.
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$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI
1. + ITA 111/2016 THE COMMISSIONER OF INCOME TAX-IV, ..... Appellant Through: Mr Rahul Chaudhary, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel and Mr Sharad Agarwal, Advocate. versus M/S. DLF LTD. ..... Respondent Through: Ms Kavita Jha and Ms Mehak Gupta, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R % 09.02.2016 CM No.3178/2016
CM No.3179/2016 (for condonation of delay in re-filing the appeal) & ITA 111/2016
ITA 111/2016 Page 1 of 3
no one in the Department followed up on the filing of appeals and allowed a period of almost one year and three months to elapse before the appeal could be re-filed. 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.
ITA 111/2016 Page 2 of 3
S.MURALIDHAR, J
VIBHU BAKHRU, J
FEBRUARY 9, 2016 MK
ITA 111/2016 Page 3 of 3
2 issues framed by the court
Whether the application for condonation of 452 days delay in re-filing the appeal can be allowed.
Whether any substantial question of law arises regarding the quashing of reopening under Section 148.
Colour shows how this judgement treated each authority
DLF Universal Ltd. v. Director, T&C, Planning HaryanaExplained¶16
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1 provisions across 1 enactments
THE COMMISSIONER OF INCOME TAX-IV
M/S. DLF LTD.
S. MURALIDHAR
VIBHU BAKHRU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
