In Commissioner Of Income Tax- I v. Agrani Convergence Ltd Through, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 507/2016
COMMISSIONER OF INCOME TAX- I
..... Appellant
Through: None
versus
AGRANI CONVERGENCE LTD Through
CORAM:
JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI O R D E R
% 02.08.2016
..... Respondent
-CM No. 27553/2016 (for condonation of delay of 1314 days in refiling the appeal) & ITA 507/2016
1. There is an inordinate delay of 1314 days in re-filing the appeal.
2. The Court finds that the standard excuse that the department is putting forth in all such applications for condonation of delay in re-filing the appeal is the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters.
3. Sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court had made appropriate arrangements for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. In any event the change could not have entailed a delay of more than three and a half years.
4. The application bearing CM No. 27553/2016 for condonation of the delay of 1314 days in re-filing the appeal is dismissed. Accordingly, the appeal is dismissed.
S.MURALIDHAR, J
AUGUST 02, 2016 kk
NAJMI WAZIRI, J
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