Ita/9/2017 Of Pro Commissioner Of Income Tax Central-3 v. Jindal Poly Films Ltd
High Court
20 Feb 2017 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Ita/9/2017 Of Pro Commissioner Of Income Tax Central-3 v. Jindal Poly Films Ltd
Date of order
20 Feb 2017
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/9/2017 Of Pro Commissioner Of Income Tax Central-3 v. Jindal Poly Films Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: Appl.826/2017 and 864/2017, the appeals along with the pending applications are dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~4 & 5
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 9/2017, C.M. APPL.825-826/2017+ ITA 23/2017, C.M. APPL.863-864/2017
PR. COMMISSIONER OF INCOME TAX-CENTRAL-3
..... Appellant
versusJINDAL POLY FILMS LTD. ..... Respondent
Through Sh. Ruchir Bhatia, Advocate.
Ms. Kavita Jha and Sh. Vaibhav Kulkarni, Advocates.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI O R D E R% 20.02.2017
C.M. APPL. 826/2017 in ITA 9/2017C.M. APPL. 864/2017 in ITA 23/2017
There is a delay of 760 days (in ITA 9/2017) and 811 days (in ITA 23/2017) in refilling respectively.
The explanation for the delay and ground for its condonation urged by the Revenue is that though originally the appeals were filed within reasonable time, yet, the defective filing led to the return of the papers. This explanation cannot be called “sufficient cause”. The applications are accordingly dismissed.
ITA 9/2017, C.M. APPL. 825/2017
ITA 23/2017, C.M. APPL. 863/2017
In view of the orders passed today in C.M. Appl.826/2017 and 864/2017, the appeals along with the pending applications are dismissed.
S. RAVINDRA BHAT, J
FEBRUARY 20, 2017/ajk
NAJMI WAZIRI, J
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