Principal Commissioner Of Income –Tax 7 v. M/S Qns Facility Management Pvt. Ltd

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 521/2018 PRINCIPAL COMMISSIONER OF INCOME –TAX 7 ..... Appellant Through Mr. Ruchir Bhatia, Advocate versus M/S QNS FACILITY MANAGEMENT PVT. LTD. ..... Respondent Through None CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R% 13.08.2018 ITA 521/2018 and CM No. 17776/2018 There is delay of 386 days in filing of the present appeal. The application for condonation of delay states that the Assessing Officer was busy in several other time barring matters and was involved in scrutiny assessment works. It is also stated that the Assessing Officer was concentrating on the work relating to cash transaction cases during the period of demonetisation. He had conducted survey/investigation in many cases. The period of delay is rather long i.e. more than one year. The application for condonation of delay states routine causes and exposits casual approach towards law of limitation and court cases. Such approach is unacceptable. Application for condonation of delay is dismissed. Accordingly, the appeal would be also dismissed. We clarify that we have not expressed any opinion on the question of law. SANJIV KHANNA, J AUGUST 13, 2018 b CHANDER SHEKHAR, J