The Division Bench dismissed three Income Tax Appeals (ITA 523/525/2016) as time-barred due to an inordinate delay of 1115 days in re-filing, exceeding the 30-day limit under court rules.
Appeals dismissed as time-barred.
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versus M/S HYUNDAI ROTEM COMPANY ..... Respondent
versus M/S HYUNDAI ROTEM COMPANY ..... Respondent
Present: Mr.Ruchir Bhatia and Mr.Puneet Rai, Advocates for the appellant in all the matters. Mr.Salil Kapoor and Ms.Ananya Kapoor, Advocates for the respondent in all the matters.
CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA
O R D E R
There is inordinate delay of 1115 days in re-filing of these appeals. The rules of the court permit re-filing within 30 days. In the past, the court has been uniformly adopting an approach of dismissing the appeals which were re-filed beyond 365 days.
Accordingly, the present appeals are dismissed as time-barred.
S. RAVINDRA BHAT, J
DEEPA SHARMA, J
SEPTEMBER 07, 2016 rb
1 issue framed by the court
Whether Income Tax Appeals re-filed after an inordinate delay of 1115 days should be dismissed.
Director of Income Tax (International Taxation)
M/s Hyundai Rotem Company
S. Ravindra Bhat
Deepa Sharma
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
