Principal Commissioner Of Income Tax- 09 v. M/S. Vertex Customer Services India Pvt. Ltd

$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 172/2018 PRINCIPAL COMMISSIONER OF INCOME TAX- 09 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue. versus M/S. VERTEX CUSTOMER SERVICES INDIA PVT. LTD. ..... Respondent Through: None. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 12.02.2018 CM APPL.5358/2018(delay in re-filing) For the reasons stated in the application, delay in re-filing the appeal is condoned. The application stands disposed of. ITA 172/2018 & CM APPL.5357/2018(delay in filing) –The appeal is highly belated by 489 days. The explanation given for the delay is that of unavailability of sufficient staff on account of demonetisation and also that file movement on account of transfers, etc. Instant appeal was filed on 19.09.2017; the ITAT’s order made on 22.04.2016. The demonetisation occurred ITA No.172/2018 Page 1 of 2 on 08.09.2016. Considering all these facts, the explanation given is unconvincing and cannot be called as “sufficient cause”. Even otherwise, the Court is of the opinion that the issue urged with respect to exclusion of four comparables, ought not to be interfered with. With respect to two comparables plainly, the ITAT’s reasoning is justified. In any case, the ITAT’s findings are neither unreasonable nor perverse. The application for condonation of delay is, therefore, dismissed. Consequently, the appeal too is dismissed. S. RAVINDRA BHAT, J FEBRUARY 12, 2018 kks A. K. CHAWLA, J ITA No.172/2018