This order rejects the appellant's application for condonation of delay and dismisses the appeal. The court held that a 640-day delay without sufficient explanation was unwarranted and the merit issues were already covered in a prior judgment.
Application for condonation of delay and the appeal are rejected.
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COMMISSIONER OF INCOME TAX-IV ..... Appellant Through: Zoheb Hossain, Sr. Standing Counsel. versus DIGITAL REDIO (KOL)BROADCASTING LTD ..... Respondent Through: Mr. Sandeep Sapra and Mr Manu K. Giri, Advs.
CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI O R D E R
% 06.12.2016
The question of law is as to whether the expenditure towards license fee had to be treated as revenue or capital. The issue is no longer res integra . Besides, the appeal was re-filed after a delay of 640 days without proper explanation. The explanation given, i.e., there is change of counsel by revenue; large pendency of appeals and its inability to process and oversee those cases cannot be called sufficient cause. As stated earlier, on the merits the issues sought to be agitated in the appeal are recovered by the order of this Court in the case of Commissioner of Income Tax-IV v. Digital Radio (Del) Broadcasting Ltd., ITA 41/2016 decided on 20.01.2016. Consequently, the application for condonation of delay and the appeal are rejected as unwarranted.
S. RAVINDRA BHAT, J
NAJMI WAZIRI, J
DECEMBER 06, 2016 /acm
2 issues framed by the court
Whether condonation of delay can be granted for re-filing an appeal after 640 days without proper explanation.
Whether the substantive issues sought to be agitated in the appeal have already been decided by another order of this Court.
Colour shows how this judgement treated each authority
Commissioner of Income Tax-IV v. Digital Radio (Del) Broadcasting Ltd.Distinguished¶7
Commissioner of Income Tax-IV v. Digital Radio (Del) Broadcasting Ltd., ITA 41/2016
1 provisions across 1 enactments
Commissioner of Income Tax-IV
Digital Radio (Kol) Broadcasting Ltd
S. Ravindra Bhat
Najmi Waziri
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
