The High Court of Delhi considered an appeal for condonation of extraordinary delay in re-filing an income-tax appeal. The court rejected the department's excuses, dismissing the application due to the 796-day lapse.
Application for condonation of delay dismissed; 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.
$~
COMMISSIONER OF INCOME TAX –VIII ..... Appellant Through: Ms. Vibhooti Malhotra, Advocate.
versus
VANDANA GOYAL ..... Respondent
CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
O R D E R % 01.02.2016
CM No.3011 of 2016 (exemption)
CM No. 3010 of 2016 (for condonation of delay in re-filing the appeal) & ITA No. 92 of 2016
ITA No. 92/2016 Page 1 of 2
copies of the paper books in tax matters.
S.MURALIDHAR, J
VIBHU BAKHRU, J
FEBRUARY 01, 2016 mg
ITA No. 92/2016 Page 2 of 2
2 issues framed by the court
Whether the application for condonation of delay of 796 days in re-filing the appeal should be allowed.
Whether the department's explanation regarding budget constraints and court practice directions explains the extraordinary delay.
Commissioner of Income Tax –VIII
Vandana Goyal
S Muralidhar
Vibhu Bakhru
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
