The Delay In Filing Of The Appeal Is Condoned v. Transco Limited (Supra

ITA-118-2016 (COMMISSIONER OF INCOMETAX BHOPALVs M/S MADHYA PRADESH POORVA KSHETRA VIDYUT VITRAN COMPANY LIMITED) 16-11-2016 Shri Sanjay Lal, learned counsel for the appellant. Shri Sapan Usrethe, learned counsel for therespondent. Heard on I.A. No.12842/2016, application forexemption from filing certified copy of the impugned order. I.A. No.12842/2016 is allowed. Also heard on I.A. No.15085/2016, an application forcondonation of delay. I.A. No.15085/2016 is allowed. The delay in filing of the appeal is condoned. In view of the principle laid down by the Delhi HighCourt in the case of Commissioner of Income Tax (CIT)Vs. Delhi Transco Limited, (2016) 380 ITR 398; upheldby the Supreme Court in the SLP No.1387/2016 (CIT Vs.Delhi Transco Limited); and, further judgment of theKarnataka High Court in the case of CIT, Bangalore Vs.Hubli Electric Supply Company Limited, (2016) 237TAXMAN 7; and, the judgment of the Bombay High Court inthe case of CIT Vs. Maharashtra State ElectricityDistribution Company Limited (2015) 375 ITR 23, wesee no case for interference as the question of law raised inthis appeal by the revenue has already been decided againstthe revenue in the judgments referred to hereinabove and thesame has been upheld by the Supreme Court, whiledismissing the SLP filed by the revenue in the case of Delhi Transco Limited (supra). In view of the above, this appeal stands dismissed (RAJENDRA MENON)ACTING CHIEF JUSTICE (ANURAG SHRIVASTAVA)JUDGE ss