Appeal pending due to a 59-day delay in filing. Delay is condoned. Appeal argued and allowed on merits based on Supreme Court precedent, setting aside Tribunal order.
59-day delay condoned; appeal allowed and questions answered for appellant; Tribunal order set aside.
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$~5
versus
HCL COMNET SYSTEMS AND SERVICE LTD.
..... Respondent
Through: Mr. Aditya Vohra, Adv.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 12.03.2024
CM APPL. 12982/2024 (59 Days Delay)
ITA 150/2024
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/03/2024 at 12:45:08
by learned counsel appearing for the respondent assessee. 5. In view of the aforesaid, this appeal stands allowed and the questions of law stand answered in favour of the appellant. The order of the Tribunal dated 30 June 2023 shall consequently stand set aside. 6. The appeal is disposed of accordingly.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
MARCH 12, 2024/p
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/03/2024 at 12:45:08
2 issues framed by the court
Condonation of 59 days delay in re-filing the Income Tax Appeal.
Merits of the appeal against the respondent based on Supreme Court decision.
Colour shows how this judgement treated each authority
CIT v. Bharti Hexacom Ltd.Explained¶4
CIT v. Bharti Hexacom Ltd. [2023 SCC OnLine SC 1340] · Who else cites this
The Pr. Commissioner of Income Tax-IV New Delhi
HCL Comnet Systems and Service Ltd.
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
