Ita/643/2016 Of Commissioner Of Income Tax v. Sumitomo Corporation India Pvt. Ltd

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 643/2016 & C.M.30984/2016 (for delay) COMMISSIONER OF INCOME TAX, ..... Appellant ..... Appellant Through: Mr.Sanjay Kumar and Mr.Dileep Shivpuri, standing counsels versus SUMITOMO CORPORATION INDIA PVT. LTD...... Respondent Through: Mr.Prakash Kumar, Adv. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA O R D E R% 21.10.2016 There is a delay of 1161 in re-filing of this appeal. No justifiable reason, qualifying as sufficient cause has been furnished. In fact, the reasons provided show neglect and complete inaction as to the fate of the appeal by the revenue. Revenue cites pendency of a large number of defective appeals and reorganisation of its panel of counsels as the ground for condonation of delay. Furthermore, even on the merits, the court notices that question of law urged is squarely covered for AY 2008-2009 & 2009-2010 in other cases (Commissioner of Income Tax vs. Sumitomo Corporation India Pvt. –Ltd. ITA 83/2015, decided on 05.05.2015 and ITA 538/2016 decided on 19.09.2016). Therefore no question of law arises as well. The delay application and the appeal are therefore dismissed. S. RAVINDRA BHAT, J OCTOBER 21, 2016 rb DEEPA SHARMA, J