In The Commissioner Of Income Tax v. Forging Ltd, the High Court (2016) allowed the appeal. The decision went in favour of the Revenue.
Decision: Consequently, 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
2. + ITA 89/2016
THE COMMISSIONER OF INCOME TAX
..... Appellant Through: Mr. Ashok K. Manchanda, Senior Standing counsel with Mr. Aamir Aziz, Advocate.
versus
FORGING LTD.
.... Respondent
CORAM:JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
O R D E R% 10.02.2016
CM No. 2807/2016 (for exemption)
1. Exemption allowed subject to all just exceptions.
2. The application is disposed of.
-CM No. 2808/2016 (for condonation of delay in refiling the appeal) &ITA No. 89 of 2016
3. There is an inordinate delay of 1210 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 the change of Standing Counsel for the Department and the failure by the earlier counsel to inform the Department about the appeal lying in defect. This explanation does not impress the Court. It is not possible to accept that
ITA No. 89/2016 Page 1 of 2
no one in the Department followed up on the filing of appeals and allowed a period of more than three 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.
5. The application CM No. 2808 of 2016 is dismissed.
6. Consequently, the appeal is dismissed.
S. MURALIDHAR, J
FEBRUARY 10, 2016/dn
VIBHU BAKHRU, J
ITA No. 89/2016 Page 2 of 2
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