COMMISSIONER OF INCOME TAX vs. ATS SERVICES PVT. LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . 29.05.2009 . Present: Ms Prem Lata Bansal with Ms Anshul Sharma for the appellant. Mr V P Gupta and Mr Basant Kumar for the respondent. . . + ITA No 330/2009 and CM No 3101/2009 . Since CIT vs Gold Coin Health Food Pvt Ltd : 304 ITR 308 has been pronounced after the impugned order dated 24.09.2007 and no appeal was pending the law as enunciated in Virtual Soft Systems Ltd vs Commissioner of Income Tax: (2007) 289 ITR 83 (SC) will apply. No ground for condoning the delay beyond 120 days is made out. We decline to condone the delay even on merits. Dismissed. . VIKRAMAJIT SEN, J . . RAJIV SHAKDHER, J MAY 29, 2009 mb . . 04 .