Pr. Commissioner of Income-tax-9 v. Unitech Residential Resorts Limited
[Citation -2017-LL-1205-8]
| Citation | 2017-LL-1205-8 |
|---|---|
| Appellant Name | Pr. Commissioner of Income-tax-9 |
| Respondent Name | Unitech Residential Resorts Limited |
| Court | HIGH COURT OF DELHI AT NEW DELHI |
| Relevant Act | Income-tax |
| Date of Order | 05/12/2017 |
| Judgment | View Judgment |
| Keyword Tags | reasonable explanation • condonation of delay • question of law • good and sufficient cause • delay in filing appeal |
| Bot Summary: | CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA ORDER 05.12.2017 CM No.44228/2017 CM No.44229/2017 At the outset, this Court notices that there is a substantial delay of 374 days in filing of the appeal, although the delay indicated is much less. No convincing or reasonable explanation has been given except precise movement of the file. Even otherwise, this Court notices that there is an enduring delay in filing of the appeal. A general ground that there was work overload with the Revenue and other administrative and unusual circumstances, is not sufficient cause. In the circumstances, the delay in filing cannot be condoned; CM No.44228 is, accordingly, dismissed. For the reasons stated in the application, The delay in re- ITA 1116/2017 Page 1 filing of the appeal is condoned; CM No.44229 is allowed. ITA 1116/2017 The issue sought to be urged as a question of law, i.e., remand on the issue of Section 14A, which was used by the AO to disallow the sum of Rs.26,21,77,377/- is covered by the judgment of this Court in Cheminvest Vs. Commissioner of Income Tax: 378 ITR 33. |