The Pr. Commissioner Ofincome Tax Central-3 v. Sheetal International Pvt. Ltd
High Court
08 Sep 2017 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
The Pr. Commissioner Ofincome Tax Central-3 v. Sheetal International Pvt. Ltd
Date of order
08 Sep 2017
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In The Pr. Commissioner Ofincome Tax Central-3 v. Sheetal International Pvt. Ltd, the High Court (2017) allowed the appeal. The decision went in favour of the Revenue.
Decision: The present appeal is disposed of in the above terms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~2
*IN THE HIGH COURT OF DELHI AT NEW DELHI
+ITA No. 596/2017
THE PR. COMMISSIONER OFINCOME TAX CENTRAL-3
..... AppellantThrough:Mr. Ruchir Bhatia, Senior StandingCounsel.
versus
SHEETAL INTERNATIONAL PVT. LTD...... RespondentThrough:Mr. Sameer Rohatgi, Advocate.
CORAM:JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGH
O R D E R08.09.2017
%
C.M. APPL. 27379/2017 (Exemption)
1. Allowed, subject to all just exceptions.
-C.M. APPL. 27380/2017 (Delay in refiling)
2. For the reasons stated in the application, the delay in re-filing the appealis condoned. The application stands disposed of accordingly.
ITA No. 596/2017
3. This Court, on 10[th]July 2017, in ITA Nos. 375/2017 to 379/2017 in ThePr. Commissioner of Income Tax Central-3 v. Sheetal International Pvt.Ltd., set aside the impugned common order dated 28[th]October 2016 passedby the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos. 569, 570, 651,
652, 928 and 929/Del/2013 for the Assessment Years (‘AYs) 2004-05 and2006-07 to 2008-09 respectively. This Court remanded the matter back tothe ITAT for a decision on merits.
4. In view of above, the appeal is restored to the file of the ITAT for hearingafresh on merits on 23[rd]November 2017 along with other connectedappeals. The ITAT shall endeavour to dispose of the appeal on merits withina period of six months thereafter.
5. The present appeal is disposed of in the above terms.
S. MURALIDHAR, J.
SEPTEMBER 08, 2017
j
PRATHIBA M. SINGH, J.
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