Pr. Commissioner Of Income Tax -9 v. M/S Unitech Residential Resorts Limited

$~51 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 1116/2017 PR. COMMISSIONER OF INCOME TAX -9 ..... Appellant Through:Mr. Zoheb Hossain, Advocate. versus M/S UNITECH RESIDENTIAL RESORTS LIMITED ..... Respondent Through:None. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%05.12.2017 CM No.44228/2017 (for condonation of delay in filing) & CM-No.44229/2017 (for condonation of delay in refiling) At the outset, this Court notices that there is a substantialdelay – of 374 days in filing of the appeal, although the delayindicated is much less. No convincing or reasonable explanationhas been given except precise movement of the file. Even otherwise, this Court notices that there is an enduringdelay in filing of the appeal. A general ground that there was workoverload with the Revenue and other administrative and unusualcircumstances, is not “sufficient cause”. In the circumstances, the delay in filing cannot be condoned;CM No.44228 is, accordingly, dismissed. For the reasons stated in the application, The delay in re- filing of the appeal is, however, condoned; CM No.44229 isallowed. ITA 1116/2017 The issue sought to be urged as a question of law, i.e.,remand on the issue of Section 14A, which was used by the AO todisallow the sum of Rs.26,21,77,377/- is covered by the judgmentof this Court in Cheminvest Vs. Commissioner of Income Tax: 378ITR 33. In the circumstances, no question of law arises. The appealis, accordingly, dismissed. S. RAVINDRA BHAT, J DECEMBER 05, 2017st SANJEEV SACHDEVA, J