Pr. Commissioner Of Income Tax-2 v. Cincom Systems India Pvt. Ltd
High Court
23 Mar 2016 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax-2 v. Cincom Systems India Pvt. Ltd
Date of order
23 Mar 2016
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax-2 v. Cincom Systems India Pvt. Ltd, the High Court (2016) allowed the appeal. The decision went in favour of the Revenue.
Decision: Accordingly, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
15.
+ ITA 204/2016
PR. COMMISSIONER OF INCOME TAX-2 ..... Appellant Through: Mr P. Roy Chaudhari, Senior Standing Counsel and Ms Lakshmi Gurung, Junior Standing Counsel.
versus
CINCOM SYSTEMS INDIA PVT. LTD.
..... Respondent
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 23.03.2016
CM No. 10982/2016
1. Allowed, subject to all just exceptions.
2. The application stands disposed of.
-CM No.10983/2016 (for condonation of delay in refiling the appeal) &ITA 204/2016
3. There is an inordinate delay of 855 days in re-filing the appeal.
4. The Court finds that the standard excuse that the department is putting forth in all such applications for condonation of delay in re-filing the appeal is regarding the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters.
5. As regards this ground, sufficient advance notice had been given to the
ITA 204/2016 Page 1 of 2
litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court had made appropriate arrangements for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. In any event the change could not have entailed a delay of more than two years.
6. Learned counsel for the Revenue pointed out a second reason. The change of Standing counsel for the Department. This again, does not impress the Court. It is not possible to accept that no one followed up on the filing of appeals and allowed a period of more than two years to elapse before the appeal could be re-filed. The Department has a cell in the High Court which is under the supervision of a Deputy CIT. He ought to be keeping track of the filing of appeals and should be able to know if any appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time.
7. The application bearing CM No.10893/2016 for condonation of the delay of 855 days in re-filing the appeal is dismissed. Accordingly, the appeal is dismissed.
S.MURALIDHAR, J
MARCH 23, 2016/MK
VIBHU BAKHRU, J
ITA 204/2016 Page 2 of 2
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