In Director Of Income Tax (Exemption v. Indian Institute Of Foreign Trade, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The application and the appeal are accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~3
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 193/2017, CM APPL.9068/2017
DIRECTOR OF INCOME TAX (EXEMPTION) ..... Appellant Through: Mr. Ruchir Bhatia, Advocate.
versus
INDIAN INSTITUTE OF FOREIGN TRADE ..... Respondent Through: None.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI
%
O R D E R27.03.2017
The present appeal under Section 260A of the Income Tax Act is highly belated - by 1245 days. There is hardly any explanation for the delay. The appeal was filed on 04.09.2013 but appears to have been kept objected to. The Income Tax Department does not seem to have any clue about the filing of the appeal or the objections raised by the registry. It refers to the re-organisation of its panel of counsel and cites the pendency of a large number of appeals marked as defective. The reasons can hardly be considered sufficient cause to condone the delay.
The application and the appeal are accordingly dismissed.
S. RAVINDRA BHAT, J
MARCH 27, 2017 /vikas/
NAJMI WAZIRI, 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.
EaseValue