RITES LTD

ITA - 370 / 2012HC Delhi29 May 20121 pages

For Petitioner: JC SETH

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi condoned the delay of 13 days in filing the appeal. The court noted that the period prescribed for filing the appeal under Section 260A(2) of the Income Tax Act, 1961, expired on 11.01.2012, and the impugned order was served on the assessee on 12.01.2012. The court also took into consideration that the assessee had previously filed a writ petition which was dismissed as withdrawn in view of the alternative remedy. The court found the reasons stated in the application for condonation of delay to be sufficient. Consequently, the court issued notice, returnable on 04.09.2012, indicating that the appeal would proceed to be heard on its merits. No decision on the substantive issues of the appeal was made at this stage.

What were the facts?

The assessee, RITES Ltd., filed an appeal before the High Court of Delhi against an order dated 21.10.2011. The order was served on the assessee on 12.01.2012. The appeal was filed with a delay of 13 days. The assessee had previously filed a writ petition on 10.05.2012, which was dismissed as withdrawn due to the availability of an alternative remedy. The High Court condoned the delay in filing the appeal and issued notice, returnable on 04.09.2012.

What were the issues?

1. Whether the delay of 13 days in filing the appeal under Section 260A(2) of the Income Tax Act, 1961, should be condoned, considering the period prescribed for filing the appeal expired on 11.01.2012, and the impugned order was served on 12.01.2012. Assessee's Contention: The assessee sought condonation of delay, citing reasons provided in their application. They also highlighted that a previous writ petition was withdrawn due to the availability of an alternative remedy. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the delay or the merits of the appeal at this stage. The revenue was represented by a Senior Standing Counsel.

Which sections of the Income-tax Act were involved?

Section 260A(2)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 370/2012 . . . RITES LTD ..... Appellant . Through: Mr. J. C. Seth, Adv. . . . versus . . . CIT ..... Respondent . Through: Mr. N. P. Sahni, Sr. Standing Counsel. . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . . . O R D E R . 29.05.2012 . . . C.M. APPL. No.10099/2012 . . . Exemption allowed subject to all just exceptions. . The application stands disposed of. . . . C.M. APPL. No.10010/2012 . . . This is an application for condonation of delay of 13 days in filing the appeal. The impugned order dated 21.10.2011 was served on the assessee on 12.01.2012. Period of 120 days i.e. time prescribed under Section 260A(2) of the Income Tax Act, 1961 expired on 11.01.2012. The appellant had earlier filed a writ petition on 10.05.2012 which was dismissed as withdrawn in view of the alternative remedy vide order dated 21.10.2011. In view of the reasons stated in the application, we condone the delay. . ITA 370/2012 . . . Issue notice returnable on 04.09.2012. . . . . . SANJIV KHANNA, J . . . . . . . R.V.EASWAR, J . MAY 29, 2012 . hs . . . 9 and 13 .

Recent GST High Court judgments

Search GST case law →