COMMISSIONER OF INCOME TAX vs. EDWARDS LIFESCIENCES INDIA P.LTD.

ITA - 760 / 2010HC Delhi06 July 20101 pages

For Petitioner: SONIA MATHUR

AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delay in refiling the appeal filed by the Revenue. This decision was made after hearing the learned counsel for the Revenue and the counsel who entered appearance for the respondent (Assessee). The Court allowed the application for condonation of delay, subject to all just exceptions, and disposed of the related miscellaneous application. The appeal itself was then listed for further hearing on a subsequent date. No decision was made on the substantive merits of the appeal in this order.

What were the facts?

This judgment concerns an appeal filed by the Commissioner of Income Tax (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Edwards Lifesciences India Pvt. Ltd. (Assessee). The appeal was filed with a delay, which the High Court condoned after hearing both parties. The appeal was then listed for further hearing on July 16, 2010. The specific assessment year(s) and the substantive issue(s) decided by the ITAT are not detailed in this excerpt.

What were the issues?

The High Court was presented with an appeal by the Revenue. The specific questions of law or fact that the Tribunal had to decide, and the arguments presented by both the Assessee and the Revenue, are not recorded in this excerpt. The judgment focuses solely on the procedural aspect of condoning the delay in filing the appeal by the Revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 760/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. P.C. Yadav, Advocate with Mr. N.P. Sahni, Advocate. . . versus . . EDWARDS LIFESCIENCES INDIA P.LTD. ..... Respondent Through: Mr. Ajay K. Dutta, Advocate. . . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 06.07.2010 CM No. 11179/2010 (exemption) Allowed, subject to all just exceptions. . CM No. 11180/2010 (condonation of delay) Having heard Mr. P.C. Yadav learned counsel for revenue and Mr. Ajay K. Dutta, who has entered appearance on behalf of respondent, the delay in refiling the appeal stands condoned. . ITA 760/2010 page 1 of 2. . Accordingly, CM stands disposed of. . ITA 760/2010 Let the appeal be listed on 16th July, 2010. . CHIEF JUSTICE . . . MANMOHAN, J . JULY 06, 2010 js . . . . . . . . . . . . . . . . . . . . . ITA 760/2010 page 2 of 2. #43 $

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