Commissioner Of Income Tax-Iv v. M/S Integra Capital Management Ltd
High Court
14 Sep 2016 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax-Iv v. M/S Integra Capital Management Ltd
Date of order
14 Sep 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax-Iv v. M/S Integra Capital Management Ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Appeals are therefore dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~2 & 3
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 528/2016 & C.M.27743/2016
COMMISSIONER OF INCOME TAX-IV
..... Appellant Through: Mr.Ruchir Bhatia, Sr.Standing Counsel and Mr.Puneet Rai, Jr.Standing Counsel
versus
M/S INTEGRA CAPITAL MANAGEMENT LTD. ..... Respondent Through: None.
+ ITA 529/2016 & C.M.27744/2016
COMMISSIONER OF INCOME TAX-IV
..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing Counsel and Mr.Puneet Rai, Jr.Standing Counsel
versus
M/S INTEROCEAN SHIPPING INDIA P. LTD. ..... Respondent Through: None.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA
O R D E R% 14.09.2016
These matters have been taken up today as 13.09.2016 was declared holiday on account of Id-ul-Zuha.
There is delay of 1010 days in refiling ITA 528/2016 and 580 days in refiling ITA 529/2016 which were returned to the revenue/appellant within a month after filing i.e. in September, 2013. The ground for seeking condonation of delay is that the appellant was in the course of constant reorganisation as it changed panel counsel due to which defects could not be cured in the appeal, in filing. This court is of the opinion that the ground urged cannot constitute valid/
sufficient reasons to condone the delay.
Accordingly, applications seeking condonation of delay in refiling the appeals is hereby rejected. Appeals are therefore dismissed.
S. RAVINDRA BHAT, J
SEPTEMBER 14, 2016 rb
DEEPA SHARMA, J
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.