Commissioner Of Income Tax-1 v. M/S Ashian Needles Pvt. Ltd

$~43 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 1151/2017 COMMISSIONER OF INCOME TAX-1 ..... Appellant ThroughMr. Sanjay Kumar with Mr. RahulChaudhary, Advocates. versus M/S ASHIAN NEEDLES PVT. LTD...... Respondent ThroughNone. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE A.K. CHAWLA O R D E R%18.12.2017 CM No.45927/2017 (exemption) Exemption is allowed subject to all just exceptions. CM No.45926/2017 (for condonation of delay) We notice that there is an extraordinary delay of 698 days. Thereason given for the delay is entirely unconvincing. The application is, therefore, dismissed. ITA 1151/2017 This Court notices the reassessment notice. It has been pointedout that the reassessment notice, which is the subject matter of thisappeal, was identical and culminated into a common order of theITAT, which was subject to an appeal previously in ITA 226/2015(Commissioner of Income Tax vs. Ashian Needles Pvt. Ltd.).TheCourt had rejected the appeal holding as follows:- “7. The decision of the ITAT having turned on facts, whichhave not been controverted, no substantial question oflaw arises for determination.have not been controverted, no substantial question oflaw arises for determination. 8. Consequently, the appeal is dismissed both on theground of the delay in re-filing the appeal as well ason merits.”ground of the delay in re-filing the appeal as well ason merits.” For the same reasons, the Court also holds that there is nosubstantial question of law. The appeal is, therefore, dismissed. S. RAVINDRA BHAT, J DECEMBER 18, 2017st A.K. CHAWLA, J