Commissioner Of Income Tax- Xi v. Shri Yudhishthira Kapoor

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 64/2017, CM APPL.2816, 2817 & 2812/2017 COMMISSIONER OF INCOME TAX- XI ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SHRI YUDHISHTHIRA KAPOOR ..... Respondent Through: Ms. Kavita Jha with Ms. Vaibhav Kulkarni, Advocates. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI % O R D E R23.01.2017 This Revenue’s appeal under Section 260A of the Income Tax Act, 1961 is directed against the order of the Income Tax Appellate Tribunal (‘ITAT’) dated 06.01.2012. The application for condonation of delay does not state any valid reasons but rather contends that the counsel was under a mistake as to the correct date and time of filing the appeal. Even if that explanation is accepted, the limitation period according to the counsel was 23.08.2012; the appeal was refiled on 08.09.2016. Though the application indicates the Revenue sought to refile the appeal, the material on record shows that the original filing was on 13.12.2012; the Revenue was notified of the objection and apparently took back the file after 18.03.2013. No reasons or explanations have been afforded for the delay of over 3½ years which occurred in the re-filing of the appeal. In fact the delay is 1429 days. In view of lack of explanation, the Court is of the opinion that there is no sufficient cause to condone the delay in filing the appeal. The applications and consequently the appeal are dismissed. S. RAVINDRA BHAT, J JANUARY 23, 2017 /vikas/ NAJMI WAZIRI, J