Pr. Commissioner of Income-tax, (C)-I v. Jay Polychem India Ltd
[Citation -2017-LL-0428-10]

Citation 2017-LL-0428-10
Appellant Name Pr. Commissioner of Income-tax, (C)-I
Respondent Name Jay Polychem India Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 28/04/2017
Judgment View Judgment
Keyword Tags condonation of delay


IN HIGH COURT OF DELHI AT NEW DELHI 2. ITA 252/2017 PR. COMMISSIONER OF INCOME TAX (C)-I Appellant Through: Mr. Sanjay Kumar and Mr. Dileep Shivpuri, Advocates. versus JAY POLYCHEM INDIA LTD. Respondent CORAM: JUSTICE S. MURALIDHAR JUSTICE CHANDER SHEKHAR ORDER % 28.04.2017 CM No. 12300/2017 (for condonation of delay of 421 days in re-filing appeal) & ITA No. 252/2017 1. There is inordinate delay of 421 days in re-filing appeal. 2. Court finds that standard excuse that Income Tax Department is putting forth in all such applications for condonation of delay in re-filing appeal is two-fold. first is regarding change of standing counsel for Department. second is regarding practice directions issued by Court pertaining to filing of soft copies of paperbooks in tax matters. 3. As regards first ground, it is not possible to accept that no one followed up on filing of appeals and allowed period of more than 421 days to elapse before appeal could be re-filed. Department has cell ITA No. 252 of 2017 Page 1 of 2 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. 4. As regards second ground, sufficient advance notice had been given to litigants and Advocates about filing of soft copies of paperbooks. Further, Registry of Court had made appropriate arrangements for scanning services at filing counters to facilitate making of soft copies so that inconvenience if any caused to Advocates and litigants is minimised. In any event change could not have entailed delay of more than 421 days. 5. application bearing CM No.12300/2017 for condonation of delay of 421 days in re-filing appeal is dismissed. Accordingly, appeal is dismissed. S. MURALIDHAR, J CHANDER SHEKHAR, J APRIL 28, 2017 dn ITA No. 252 of 2017 Page 2 of 2 Pr. Commissioner of Income-tax, (C)-I v. Jay Polychem India Ltd
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