Commissioner Of Income Tax- I v. American Express Services India Ltd

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 336/2016 COMMISSIONER OF INCOME TAX- I ..... Appellant Through: Mr. P. Roy Chaudhuri, Senior Standing Counsel with Ms. Lakshmi Gurung, Junior Standing counsel. versus AMERICAN EXPRESS SERVICES INDIA LTD ..... Respondent CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 23.05.2016 CM 19819 of 2016(for delay in filing the appeal) 1. For the reasons stated therein, the delay of 11 days in filing the appeal is condoned. The application is allowed. -CM No. 19818 of 2016(for condonation of delay in refiling the appeal)&ITA No. 336 of 2016 2. There is a delay of 1405 days in re-filing the appeal. 3. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were ITA No.336/2016 Page 1 of 2 issued after consultation with the Bar and after giving sufficient time for the Bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no difficulty is caused to the Bar for switching over to the system of e-filing. In any event, the delay of more than three years on this ground is wholly unacceptable. Consequently, the Court is not persuaded to condone the extraordinary delay of 1405 days in re-filing the appeal. 4. The application bearing CM No.19818 of 2016 seeking condonation of the extraordinary delay of 1405 days in re-filing the appeal is dismissed. Accordingly the appeal is dismissed. S.MURALIDHAR, J MAY 23, 2016 mg VIBHU BAKHRU, J ITA No.336/2016 Page 2 of 2