Kanwaljit Singh v. Assistant Commissioner of Income-tax - 2019-LL-0828-97

Citation	2019-LL-0828-97
Appellant Name	Kanwaljit Singh
Respondent Name	Assistant Commissioner of Income-tax
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	28/08/2019
Assessment Year	2008-09
Judgment	View Judgment
Keyword Tags	condonation of delay
Bot Summary:	By this application the applicant seeks condonation of delay of 96 days in re-filing the appeal. For the reasons stated in the application, the delay is condoned. The application stands disposed of in the aforesaid terms. The present appeal under Section 260 A of the Income Tax Act, 1961 has been preferred to assail the order dated 10.12.2018 passed by the Income Tax Appellate Tribunal, Delhi Bench- D in ITA No. 651/Del/2015 in relation to assessment year 2008-09. In the earlier appeals preferred by the Appellant itself being ITA Nos. 602/2010, 607/2010 and 921/2010, this Court vide judgment dated 30.11.2012 has already dealt and decided the questions of law sought to be raised by the Appellant in the present appeal. In light of the aforesaid decision, the present appeal along with the pending application is dismissed.

$ 51 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 783/2019 & CM APPL. 38372/2019 (stay) KANWALJIT SINGH ..... Appellant Through: Ms. Shreya Jain, Advocate with Mr. Gaurav Tanwar and Ms. Rita Kumar, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Ajit Sharma, Senior Standing Counsel with Ms. Adeeba Mujahid, Jr. Standing Counsel. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 28.08.2019 CM APPL. 38373/2019 (Exemption) 1. Exemption allowed, subject to all just exceptions. 2. application stands disposed of. CM APPL. 38374/2019 (application for condonation of delay of 96 days in re-filing appeal) 3. By this application applicant seeks condonation of delay of 96 days in re-filing appeal. For reasons stated in application, delay is condoned. 4. application stands disposed of in aforesaid terms. ITA 783/2019 5. present appeal under Section 260 of Income Tax Act, 1961 has been preferred to assail order dated 10.12.2018 passed by Income Tax Appellate Tribunal, Delhi Bench- D in ITA No. 651/Del/2015 in relation to assessment year 2008-09. 6. In earlier appeals preferred by Appellant itself being ITA Nos. 602/2010, 607/2010 and 921/2010, this Court vide judgment dated 30.11.2012 has already dealt and decided questions of law sought to be raised by Appellant in present appeal. 7. In light of aforesaid decision, present appeal along with pending application is dismissed. VIPIN SANGHI, J SANJEEV NARULA, J AUGUST 28, 2019 ss Kanwaljit Singh v. Assistant Commissioner of Income-tax

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