COMMISSIONER OF INCOME TAX vs. HERO CORPORATE SERVICES PVT. LTD.

ITA - 658 / 2010HC Delhi02 June 20101 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi, after hearing both the revenue and the assessee, decided to condone the delay in re-filing the appeal. The court found sufficient grounds to allow the application for condonation of delay. Consequently, the application for condonation of delay was disposed of. The appeal itself was then admitted, and notice was issued to the respondent (assessee), who accepted the notice. The appeal is scheduled to be heard on September 9, 2010. No decision on the substantive merits of the appeal has been made in this order.

What were the facts?

This judgment concerns Income Tax Appeal (ITA) No. 658/2010 filed by the Commissioner of Income Tax (the revenue) against Hero Corporate Services Pvt. Ltd. (the assessee). The appeal is before the High Court of Delhi. The primary matter addressed in this specific order is an application for condonation of delay in re-filing the appeal. Both the revenue and the assessee were represented by their respective counsel. The High Court heard arguments from both sides regarding the delay.

What were the issues?

1. Whether the delay in re-filing the appeal by the revenue should be condoned, thereby allowing the appeal to be heard on merits? (Question of procedure) Assessee's Contention: The assessee, through Mr. Satyen Sethi, accepted notice on behalf of the respondent. No specific arguments regarding the delay were recorded for the assessee in this order. Revenue's Contention: The revenue, through Mr. Sanjeev Sabharwal, argued for the condonation of the delay in re-filing the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . . ITA 658/2010 . . COMMISSIONER OF INCOME TAX ..... Appellant Through Mr.Sanjeev Sabharwal, Adv. . versus . . HERO CORPORATE SERVICES PVT. LTD. ..... Respondent Through Mr.Satyen Sethi, Adv. . CORAM: HON?BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MADAN B. LOKUR . O R D E R 02.06.2010 . CM No. 7486/2010 This is an application for condonation of delay in re-filing the appeal. Having heard Mr.Sanjeev Sabharwal, learned counsel for the revenue and Mr.Satyen Sethi,, learned counsel for the assessee, the delay in re-filing the appeal is condoned. CM stands disposed of. ITA No. 658/2010 Issue notice to the respondent. . ITA No.658/2010 Page 1 of 2 Mr.Satyen Sethi accepts notice on behalf of the assessee. To come up on 9th September, 2010. . . . CHIEF JUSTICE . . . JUNE 02, 2010 MADAN B. LOKUR, J kapil . . . . . . . . . . . . . . . . . . . . . . . . . . . . ITA No.658/2010 Page 2 of 2

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