The Commissioner of Income-tax-IV v. Focus Agro Products Ltd
[Citation -2017-LL-0512-140]
| Citation | 2017-LL-0512-140 |
|---|---|
| Appellant Name | The Commissioner of Income-tax-IV |
| Respondent Name | Focus Agro Products Ltd. |
| Court | HIGH COURT OF DELHI AT NEW DELHI |
| Relevant Act | Income-tax |
| Date of Order | 12/05/2017 |
| Assessment Year | 2003-04 |
| Judgment | View Judgment |
| Keyword Tags | condonation of delay • delay in filing appeal |
| Bot Summary: | This application seeking condonation of an extraordinary delay of 1313 days in re-filing the appeal of the Revenue under Section 260-A of Income Tax Act, 1961 is directed against an order dated 7 th December, 2012 passed by the Income Tax Appellate Tribunal in ITA No. 2569/Del/2012 for the Assessment Year 2003-04. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. The Court has also provided scanning machines at filing counters so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of over three years on this ground is wholly ITA No.285/2017 Page 1 of 2 unacceptable. The Court is not persuaded to condone the extraordinary delay of 1313 days in re-filing the appeal. The application for condonation of the delay of 1313 days in re-filing the appeal is dismissed. |