COMMISSIONER OF INCOME TAX DELHI-VI vs. VASHULINGA FINANCE PVT LTD

ITA - 274 / 2013HC Delhi29 May 20131 pages

For Petitioner: AMOL SINHA

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi granted exemption in CM No. 8894/2013, subject to all just exceptions. It also condoned the delay in filing the appeal and in re-filing the same, disposing of CM No. 8895/2013 and 8896/2013. For the main appeal, ITA 274/2013, the court issued notice, which was accepted by the respondent's counsel. The appeal was re-notified for August 27, 2013, to be listed with ITA No. 1286/2011. No decision on the merits of the appeal was made in this order. The court did not decide any substantive issues of income tax law.

What were the facts?

This is an order of the High Court of Delhi concerning Income Tax Appeal (ITA) No. 274/2013. The appellant is the Commissioner of Income Tax Delhi-VI, and the respondent is Vashulinga Finance Pvt Ltd. The appeal challenges an order or action not specified in this excerpt. The procedural history involves applications for exemption (CM No. 8894/2013), condonation of delay in filing the appeal and re-filing (CM No. 8895/2013 and 8896/2013), and the issuance of notice for the main appeal (ITA 274/2013). The respondent's counsel accepted notice. The appeal is to be re-notified for hearing on August 27, 2013, along with another appeal, ITA No. 1286/2011.

What were the issues?

The High Court of Delhi was to decide on the admissibility of the appeal and related applications. The specific legal questions or grounds of appeal are not detailed in this order. The appellant, Commissioner of Income Tax Delhi-VI, sought to appeal an order. The respondent, Vashulinga Finance Pvt Ltd, was represented by counsel. The arguments presented by each side, and any specific provisions of the Income Tax Act, circulars, or precedents relied upon, are not recorded in this order. The primary procedural issue addressed was the delay in filing the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 274/2013 . COMMISSIONER OF INCOME TAX DELHI-VI ..... Appellant . Through: Mr Kiran Babu, Sr. Standing Counsel. . versus . VASHULINGA FINANCE PVT LTD ..... Respondent . Through: Mr S. Krishnan, Advocate. . . . CORAM: . HON'BLE MR. JUSTICE BADAR DURREZ AHMED . HON'BLE MR. JUSTICE VIBHU BAKHRU . O R D E R . 29.05.2013 . . . CM No.8894/2013 (Exemption) . Exemption is allowed subject to all just exceptions. . CM No.8895/2013 and 8896/2013 . Delay in filing the appeal and in re-filing the same is condoned. . The applications stands disposed of. . ITA 274/2013 . Issue notice. Notice is accepted by the learned counsel appearing on behalf of the respondent. . Renotify on 27.08.2013. . List along with ITA No.1286/2011, which is already listed on that date. . . . BADAR DURREZ AHMED, J . . . . . . . VIBHU BAKHRU, J . MAY 29, 2013/MK . . . $ 6 .

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