The Delhi High Court in an income tax appeal application allowed a condonation of delay in re-filing. The court observed no substantial question of law arose and dismissed the Revenue's appeal against the ITAT order concerning interest under section 244(A).
Delay in re-filing the appeal was condoned and the application was allowed.
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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DCM SHRIRAM LTD. ..... Respondent Through: Mr.V.P.Gupta with Mr.Anunav Kumar, Advocates.
CM APPL. 21453/2019 (Delay 320 Days in re-filing (Appeal))
ITA 464/2019
ITA 464/2019
Page 1 of 3
“244 A. (2) If the proceedings resulting in the refund are delayed for reasons attributable to the assessee or the deductor, as the case may be, whether wholly or in part, the period of the delay so attributable to him shall be excluded from the period for which interest is payable under sub-section (1) or (1A) or (1B), and where any question arises as to the period to be excluded, it shall be decided by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner whose decision thereon shall be final.”
ITA 464/2019
Page 2 of 3
S. MURALIDHAR, J.
REKHA PALLI, J.
MAY 07, 2019
sr
ITA 464/2019
Page 3 of 3
1 issue framed by the court
Whether the delay in re-filing the appeal was condonable in this income tax matter.
1 provisions across 1 enactments
THE PR. COMMISSIONER OF INCOME TAX -3
DCM SHRIRAM LTD.
S.MURALIDHAR
REKHA PALLI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
