The High Court discharged a caveat in a tax appeal. It condoned a 760-day delay in refilling the pending appeal, relying on a subsequent judgment (ITA 419/2024). Consequently, the current appeal was dismissed.
The appeal was dismissed following the disposal of the caveator application and the delay condonation.
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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THE PR. COMMISSIONER OF INCOME TAX -7....Appellant
versus
SAMSUNG INDIA ELECTRONICS PVT. LTD.....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria, Advocates.
CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 08.08.2024
CAV 371/2024
Since learned counsel for the caveator/respondent has entered appearance, the caveat stands discharged.
CM APPL. 45322/2024 (760 days delay)
Bearing in mind the disclosures made, the delay of 760 days in refilling the appeal is condoned.
The application shall stand disposed of.
ITA 425/2024
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 13/08/2024 at 11:43:05
OTS E-Solutions Pvt. Ltd as a comparable stands answered against the appellant in light of the judgment dated 05 August 2024 rendered by us on ITA 419/2024.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
AUGUST 8, 2024/ vp
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 13/08/2024 at 11:43:05
1 issue framed by the court
Whether delay in refilling the appeal is condonable given the disclosures made.
Colour shows how this judgement treated each authority
OTA E-Solutions Pvt. LtdApplied¶21
ITA 419/2024
Principal Commissioner of Income Tax -7
Samsung India Electronics Pvt. Ltd
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
