The Pr. Commissioner Of Income Tax - Central -3 v. Sidhi Vinayak Aromatics Pvt. Ltd
High Court
14 Aug 2019 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
The Pr. Commissioner Of Income Tax - Central -3 v. Sidhi Vinayak Aromatics Pvt. Ltd
Date of order
14 Aug 2019
Assessment year(s)
—
Outcome
Allowed
Case summary
In The Pr. Commissioner Of Income Tax - Central -3 v. Sidhi Vinayak Aromatics Pvt. Ltd, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.
Decision: For the reasons explained in the application, the delay of 271 days in re-filing the appeal is condoned and the application is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
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* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 254/2019
THE PR. COMMISSIONER OF INCOME TAX - CENTRAL -3
..... Appellant
Through: Ms.Vibhooti Malhotra and Mr.Shailendra Singh, Advocates.
versus
SIDHI VINAYAK AROMATICS PVT. LTD.
..... Respondent
Through:
Mr.Aarif Akhtar, Advocate.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH O R D E R% 14.08.2019
C.M.No.13031/2019 (Delay)
1. For the reasons explained in the application, the delay of 271 days in re-filing the appeal is condoned and the application is allowed.
ITA 254/2019
2. The tax effect being below the stipulated monetary limit, the appeal is treated as not pressed in terms of the CBDT Circular No. 17 of 2019 dated 8[th] August, 2019 and is disposed of as such.
S.MURALIDHAR, J
AUGUST 14, 2019/mr
TALWANT SINGH, J
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