Commissioner Of Income Tax-Xix v. Vikas Gupta

$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1082/2017, CM APPL.43244/2017 (for condonation of delay) COMMISSIONER OF INCOME TAX-XIX ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel. Counsel with Mr. Deepak Anand, Jr. Standing Counsel. Versus VIKAS GUPTA Through: None. ..... Respondent CORAM: HON’BLE MR. JUSTICE S. RAVINDRA BHATHON’BLE MR. JUSTICE SANJEEV SACHDEVA % O R D E R28.11.2017 The Revenue‟s appeal under Section 260A of the Income Tax Act, 1961 complaining that the deletion of amounts brought to tax under Section 68 is erroneous as hopelessly barred by time. The record disclosed that the appeal was refiled 1330 days after the prescribed period. The application for condonation of delay, therefore, cannot be entertained. Consequently, the appeal too has to be dismissed. On the merits too, the ITAT‟s decision cannot be faulted; it affirmed the findings of the CIT (A) who had after considering the records concluded that the sufficient explanation was available even though the assessee was unable to give such explanation in the course of the assessment proceedings. The Court also notices that in the remand report, the Assessing Officer did not make any adverse comment. As such no question of law too arises. For the above reasons, the application seeking condonation of delay and the appeal are dismissed. S. RAVINDRA BHAT, J NOVEMBER 28, 2017 /vikas/ SANJEEV SACHDEVA, J