Case Law › High Court › The Commissioner Of Income Tax-Iv v. Foc...

The Commissioner Of Income Tax-Iv v. Focus Agro Products Ltd

High Court 12 May 2017 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

12 May 2017

Assessment year(s)

2003-04

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax-Iv v. Focus Agro Products Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.

Decision: The appeal is, accordingly, dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 2 + ITA 285/2017 THE COMMISSIONER OF INCOME TAX-IV ..... Appellant Through: Mr. Puneet Rai, Jr. Standing Counsel Through: Mr. Puneet Rai, Jr. Standing Counsel versus FOCUS AGRO PRODUCTS LTD. Through: None ..... Respondent CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR O R D E R% 12.05.2017 CM No. 14171/2017 1. This application seeking condonation of an extraordinary delay of 1313 days in re-filing the appeal of the Revenue under Section 260-A of Income Tax Act, 1961 is directed against an order dated 7[th] December, 2012 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2569/Del/2012 for the Assessment Year 2003-04. 2. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at filing counters so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of over three years on this ground is wholly unacceptable. Consequently, the Court is not persuaded to condone the extraordinary delay of 1313 days in re-filing the appeal. 3. The application for condonation of the delay of 1313 days in re-filing the appeal is dismissed. ITA No. 285/2017 4. The appeal is, accordingly, dismissed. S.MURALIDHAR, J MAY 12, 2017 b CHANDER SHEKHAR, J

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