Case Law › High Court › Commissioner Of Income Tax-Iv v. Gap Int...

Commissioner Of Income Tax-Iv v. Gap International Sourcing (India ) Pvt. Ltd

High Court 29 Jan 2016 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

29 Jan 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax-Iv v. Gap International Sourcing (India ) Pvt. Ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.

Decision: Consequently, the appeal is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4.+ ITA 51/2016 COMMISSIONER OF INCOME TAX-IV ..... Appellant Through: Mr Ashok K. Manchanda, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel. versus GAP INTERNATIONAL SOURCING (INDIA ) PVT. LTD Through: ..... Respondent CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 29.01.2016 CM No.965/2016 1. There is a delay of 815 days in re-filing the appeal. 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 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 over two ITA 51/2016 Page 1 of 2 years on this ground is wholly unacceptable. Consequently, the Court is not persuaded to condone the extraordinary delay of 815 days in re-filing the appeal. CM No.965/2016 is dismissed. 2. Consequently, the appeal is dismissed. S.MURALIDHAR, J JANUARY 29, 2016 MK VIBHU BAKHRU, J ITA 51/2016 Page 2 of 2

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