Case LawHigh Court › Commissioner Of Income Tax-V v. M/S Prer...

Commissioner Of Income Tax-V v. M/S Prerna Auto Pvt. Ltd

High Court 06 May 2016 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax-V v. M/S Prerna Auto Pvt. Ltd
Date of order
06 May 2016
Assessment year(s)
Outcome
Allowed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax-V v. M/S Prerna Auto Pvt. Ltd, the High Court (2016) allowed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, the appeal is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 6. + ITA 293/2016 COMMISSIONER OF INCOME TAX-V ..... Appellant Through: Mr Ashok K. Manchanda, Senior Standing counsel with Ms Vibhooti Malhotra, Junior Standing counsel and Mr Ruchir Bhatia, Advocate. versus M/S PRERNA AUTO PVT. LTD. ..... Respondent CORAM:JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 06.05.2016 -CM No.16330/2016 (for condonation of delay in refiling the appeal) & ITA 293/2016 1. There is an inordinate delay of 549 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 change of Standing Counsel for the Department and the failure by the earlier counsel to inform the Department about the appeal lying in defect. This explanation does not impress the Court. It is not possible to accept that no one in the Department followed up on the filing of appeals and allowed a period of almost one and half years to elapse before the appeal could be re-filed. The Department has a cell in the High Court which is under the ITA 293/2016 Page 1 of 2 supervision of a Deputy CIT. He ought to be keeping track of the filing of appeals and should be able to know if any appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time. 3. The application bearing CM No.16330/2016 for condonation of the delay of 549 days in re-filing the appeal is dismissed. Accordingly, the appeal is dismissed. S.MURALIDHAR, J MAY 06, 2016 pkv VIBHU BAKHRU, J ITA 293/2016 Page 2 of 2
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