The Delhi High Court dismissed an income-tax appeal and applications for condoning a 984-day delay in filing and re-filing. The bench rejected the department's excuses regarding practice directions and counsel change as insufficient grounds.
Condonation of delay applications dismissed; underlying appeal dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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versus RAJ KRISHNA BUILDSTATE PVT. LTD. ..... Respondent Through
CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R % 01.03.2016
CM No.7622/2016
CM No.7621/2016 (for condonation of delay in filing the appeal) & CM No.7623/2016 (for condonation of delay in re-filing the appeal) & ITA 174/2016
ITA 174/2016 Page 1 of 2
litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court had made appropriate arrangements for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. In any event the change could not have entailed a delay of more than two years.
S.MURALIDHAR, J
VIBHU BAKHRU, J
MARCH 01, 2016/ MK
ITA 174/2016 Page 2 of 2
3 issues framed by the court
Whether an interlocutory application for condonation of indefinite delay of 984 days in filing and re-filing tax appeal can be allowed.
Whether the department's excuses regarding practice directions and change of counsel constitute valid grounds for condoning such excessive delay.
Whether the primary complaint regarding soft copy filing facility delays can justify a delay exceeding two years.
3 provisions across 2 enactments
Pr. Commissioner of Income Tax-7
Raj Krishna Buildstate Pvt. Ltd.
S.Muralidhar
Vibhu Bakhru
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
