The Commissioner of Income-tax-5 v. LPS Bossard Pvt. Ltd
[Citation -2017-LL-0425-97]

Citation 2017-LL-0425-97
Appellant Name The Commissioner of Income-tax-5
Respondent Name LPS Bossard Pvt. Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 25/04/2017
Assessment Year 2004-05
Judgment View Judgment
Keyword Tags condonation of delay
Bot Summary: The explanation for the delay is set out in para 3 of the application and reads as under: a) Initially the aforesaid Appeal was filed on 16.11.2013 before this Hon'ble Court vide Diary No.17579512013. The Applicant/ Department is contacted during the pendency of the Appeal only if some assistance/instructions are needed/ required from Applicant's/Department's end. The then Senior Standing Counsel resigned in the month of August 2014 and returned all the matters allocated to him including appeals which were filed but lying in defect during the period September 2014 to December 2014 to the High Court Cell of the Judicial Office of the Income Tax Department. None of the above reasons can justify the extraordinary delay of 1177 days in re-filing the appeal. After the appeal was initially filed on 20th August, 2014, the Department actually forgot about it entirely. The Department has a cell in the High Court which is under the supervision of a Deputy CIT. He ought to be keeping track of the filing of appeals and should be able to know if any appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time. The Court is not convinced by the reasons given for the delay of 1177 days in re-filing the appeal.


IN HIGH COURT OF DELHI AT NEW DELHI ITA 247/2017 COMMISSIONER OF INCOME TAX-5 Appellant Through: Mr. Ruchir Bhatia, Advocate versus LPS BOSSARD PVT.LTD Respondent Through: Mr. Pranjal Srivastava, Advocate CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR ORDER 25.04.2017 CM No. 12297/2017 1. This application seeks condonation of extraordinary delay of 1177 days in re-filing appeal of Revenue under Section 260-A of Income Tax Act, 1961 directed against order dated 10 th May, 2013 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA No. 1686/Del/2010 for Assessment Year 2004-05. 2. explanation for delay is set out in para 3 of application and reads as under: a) Initially aforesaid Appeal was filed on 16.11.2013 before this Hon'ble Court vide Diary No.17579512013. b) However, same was scrutinized by Registry of this Hon'ble Court and objections were marked and Appeal was returned to then Senior Standing Counsel of Income Tax Department who had filed Appeal. c) It is humbly submitted that as per usual practice, once Appeal stands filed, officials verily believe that matter will be pursued by Standing Counsel(s) and it is only ITA No.247 of 2017 Page 1 of 3 after disposal of Appeal that Applicant/Department is made aware of outcome of same. Applicant/ Department is contacted during pendency of Appeal only if some assistance/instructions are needed/ required from Applicant's/Department's end. d) That however, then Senior Standing Counsel resigned in month of August 2014 and returned all matters allocated to him including appeals which were filed but lying in defect during period September 2014 to December 2014 to High Court Cell of Judicial Office of Income Tax Department. e) That High Court Cell of Judicial Office of Income Tax Department reallocated matters to other Senior Standing Counsels. However, process was time consuming as then Senior Standing Counsel was handling large number of matters. Further, there was restructuring of jurisdiction within Department in month of April, 2015. Hence, original jurisdiction of concerned CIT also underwent change. It is further humbly submitted that there have also been frequent changes in officer incharge of judicial office of High Court cell. In these circumstances, reallocation of matters was not easy task. f) It is only in month of August, 2015 in pursuance to order dated 20.08.2015 passed by this Hon'ble Court in I.T.A. No. 143/2013 that Department has been shocked to know that there are large number of appeals which have been marked as defective and yet to be listed. present appeal is one of such Appeals. g) It is humbly submitted that Department has taken serious note of past situation and has already put up standard ITA No.247 of 2017 Page 2 of 3 operating procedure (SOP) in place so that there is no deficiency in filing and listing of appeals and also to ensure that no such situation arises in future. 3. It is also stated in application that in aforementioned circumstances, Applicant had to restructure entire Appeal to ensure that same is in order, including typing of dim/ illegible annexures. 4. None of above reasons can justify extraordinary delay of 1177 days in re-filing appeal. After appeal was initially filed on 20th August, 2014, Department actually forgot about it entirely. It is not possible to accept that no one in Department followed up on filing of appeals and allowed period of over two and half years to elapse before appeal could be re-filed. Department has cell in High Court which is under supervision of Deputy CIT. He ought to be keeping track of filing of appeals and should be able to know if any appeal entrusted to panel counsel for filing has not been listed even once before Court for long time. 5. Court is not convinced by reasons given for delay of 1177 days in re-filing appeal. application for condonation of delay is dismissed. ITA No. 247 of 2017 6. appeal is, accordingly, dismissed. S.MURALIDHAR, J CHANDER SHEKHAR, J APRIL 25, 2017/tp ITA No.247 of 2017 Page 3 of 3 Commissioner of Income-tax-5 v. LPS Bossard Pvt. Ltd
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