Commissioner Of Income Tax v. Airport Authority Of India
High Court
12 Feb 2016 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax v. Airport Authority Of India
Date of order
12 Feb 2016
Assessment year(s)
—
Outcome
Allowed
Case summary
In Commissioner Of Income Tax v. Airport Authority Of India, 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.
The order — as passed by the High Court
$~
* IN THE HIGH COURT OF DELHI AT NEW DELHI
2.
+
ITA 125/2016
COMMISSIONER OF INCOME TAX
..... Appellant
Through: Mr. P.Roy Chaudhary, Senior Standing Counsel.
versus
AIRPORT AUTHORITY OF INDIA ..... Respondent
Through: Mr. Digvijay Rai, Mr. Sayed Hassan Bin Tahar, Advocates.
CORAM:JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
O R D E R% 12.02.2016
CM No. 4253 of 2016(exemption)
1. Allowed, subject to all just exceptions.
2. The application is disposed of.
CM No. 4254 of 2016 (delay) and ITA No. 125 of 2016
3. There is a delay of 1285 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
ITA No. 125/2016 Page 1 of 2
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 three years on this ground is wholly unacceptable. Consequently, the Court is not persuaded to condone the extraordinary delay of 1285 days in re-filing the appeal.
4. The application bearing CM No. 4254 of 2016for condonation of the delay of 1285 days in re-filing the appeal is dismissed. Accordingly, the appeal is dismissed.
S.MURALIDHAR, J
FEBRUARY 12, 2016
mg
VIBHU BAKHRU, J
ITA No. 125/2016 Page 2 of 2
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.