Pr. Commissioner of Income-tax-04 v. Gap International Sourcing (India) Pvt. Ltd
[Citation -2017-LL-0821-22]

Citation 2017-LL-0821-22
Appellant Name Pr. Commissioner of Income-tax-04
Respondent Name Gap International Sourcing (India) Pvt. Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 21/08/2017
Judgment View Judgment
Keyword Tags question of law • condonation of delay • waiver of penalty


$ 38 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA No. 692/2017 PR. COMMISSIONER OFINCOME TAX-04 Appellant Through: Mr. Zoheb Hossain, Senior Standing counsel for Revenue. versus GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD. Respondent Through: Mr. Kamal Sawhney, Mr.Shikhar Garg, Advocate. CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER % 21.08.2017 CAV 740/2017 (under Section 148-A CPC) 1. Since Caveator has put in appearance, caveat notice stands disposed of. C.M. No. 29667/2017 (Delay in re-filing) 2. For reasons stated in application, delay of 39 days in re-filing this appeal is condoned. application is accordingly disposed of. ITA No. 692/2017 3. penalty for Assessment Year ( AY ) 2006-07 was deleted by ITAT and that was affirmed by this Court by dismissing Revenue s appeal being ITA 185/2017 by order dated 24th April, 2017. quantum order was common to both AY 2006-07 as well as current AY 2007-08. 4. Consequently, no substantial question of law arises as far as deletion of penalty for present AY 2007-08 is concerned. Accordingly, this appeal stands dismissed. S. MURALIDHAR, J. PRATHIBA M. SINGH, J. AUGUST 21, 2017 j Pr. Commissioner of Income-tax-04 v. Gap International Sourcing (India) Pvt. Ltd
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