In Ita/705/2016 Of Commissioner Of Income Tax- Iii v. Shubhani Engineering & Consultant Pvt. Ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: That means that appeals too are, accordingly,dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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Signature Not Verified
Digitally SignedBy:AMULYA
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE NAJMIWAZIRIORDER%09.11.2016
ITA No. 704/2016 & CM Nos. 37497/2016 rexemption) &37498/2016 Ccondonation of delay of 997 days in re-filing)
ITA No. 705/2016 & CM No. 37499/2016 ^condonation of delay of997 days in re-filinglITA No. 706/2016 & CM Nos. 37500/2016 rexemption) &37501/2016 ^condonation of delay of 997 days in re-fllingl
The Revenue is aggrieved by a common order of the IncomeTax Appellate Tribunal of three assessment years. At the outset wenotice that the appeals are hopelessly time barred; Revenue hasexpended over 900 days in re-filing the appeals. The explanationgiven is that the official panel was changed and that there was anunusual pendency of cases.
This can hardly be categorized as sufficient cause warrantingcondonation of delay. The applications for condonation of delay are,accordingly, dismissed. That means that appeals too are, accordingly,dismissed.
S. RAVINDRA BHAT, J
NOVEMBER 09, 2016/kk
NAJMI WAZIRI, J
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