Pr. Commissioner of Income-tax-9 v. World Window Impex India Pvt. Ltd
[Citation -2017-LL-0804]

Citation 2017-LL-0804
Appellant Name Pr. Commissioner of Income-tax-9
Respondent Name World Window Impex India Pvt. Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 04/08/2017
Judgment View Judgment
Keyword Tags condonation of delay
Bot Summary: The delay of 22 days in re-filing the appeal is condoned. There is a delay of 290 days in filing the present appeal. In the present application for condonation of delay, the reasons furnished are as under: 4. The Appeal has to be processed through official channel/hierarchy and the Appeal has been filed by the Appellant as he is authorized to file Appeal under the Income Tax Act, 1961. The Supreme Court in Postmaster General v. Living Media India Limited 3 SCC 563 observed as under: In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for process. Condonation of delay is an exception and should not be used as an anticipated benefit for the Government Departments. Viewed in light of the law explained, the above explanation offered by the Appellant is both unsatisfactory and insufficient for the Court to be persuaded to condone the extraordinary delay of 344 days in filing the appeal.


IN HIGH COURT OF DELHI AT NEW DELHI 10 ITA 607/2017 PR. COMMISSIONER OF INCOME TAX- 9 ..... Appellant Through:Mr Zoheb Hossain, Senior Standing Counsel with Mr Deepak Anand, Advocate versus M/S WORLD WINDOW IMPEX INDIA PVT. LTD. ..... Respondent Through: None CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER % 04.08.2017 C.M.No.27838 /2017 (delay of 22 days in re-filing) 1. delay of 22 days in re-filing appeal is condoned. application is disposed of. C.M.No.27837 /2017 (delay of 290 days in filing) 2. There is delay of 290 days in filing present appeal. In present application for condonation of delay, reasons furnished are as under: 4. That Appeal has been filed on basis of records maintained in office of concerned Assessing officer. Appeal has to be processed through official channel/hierarchy and Appeal has been filed by Appellant as he is authorized to file Appeal under Income Tax Act, 1961. ITA 607/2017 Page 1 of 3 5. That several orders including Assessment order, CIT (Appeals) order and orders of IT AT have been filed along with Appeal. That as per requirements of High Court rules and orders, typed copies of all orders is required to be filed along with Appeal. Beside this, several other compliances have to be fulfilled by Assessing Officer, which has caused inadvertent delay of few days. 3. Supreme Court in Postmaster General v. Living Media India Limited (2012) 3 SCC 563 observed as under: In our view, it is right time to inform all government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for delay and there was bonafide effort, there is no need to accept usual explanation that file was kept pending for process. government departments are under special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is exception and should not be used as anticipated benefit for Government Departments. law shelters everyone under same light and should not be swirled for benefit of few. 4. above observation has been reiterated by Supreme Court in State of U.P. v. Amar Nath Yadav (2014) 2 SCC 422. 5. Viewed in light of law explained, above explanation offered by Appellant is both unsatisfactory and insufficient for Court to be persuaded to condone extraordinary delay of 344 days in filing appeal. ITA 607/2017 Page 2 of 3 6. application is accordingly dismissed. Consequently, appeal is also dismissed. S.MURALIDHAR, J PRATHIBA M. SINGH, J AUGUST 04, 2017 rd ITA 607/2017 Page 3 of 3 Pr. Commissioner of Income-tax-9 v. World Window Impex India Pvt. Ltd
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