COMMISSIONER OF INCOME TAX vs. SHRAVAN TALWAR

ITA - 935 / 2010HC Delhi26 July 20101 pages

For Petitioner: PREM LATA BANSAL

AI SummaryRemanded

What did the High Court hold?

The High Court, after hearing both the Revenue and the assessee, was of the considered opinion that there was sufficient cause warranting the condonation of delay. Consequently, the delay of 199 days in refiling the appeal was condoned. The application for condonation of delay was disposed of accordingly. The appeal itself was then directed to be listed along with another appeal (ITA No. 892/2010) on September 6, 2010. The judgment does not record any decision on the merits of the appeal.

What were the facts?

The Revenue, Commissioner of Income Tax, filed an appeal (ITA 935/2010) before the High Court of Delhi. The appeal was against an order passed by an Income Tax Appellate Tribunal (ITAT). The Revenue sought to condone a delay of 199 days in refiling the appeal. The assessee, Shravan Talwar, was represented by counsel. The High Court heard arguments from both the Revenue and the assessee regarding the delay.

What were the issues?

1. Whether there is sufficient cause warranting condonation of delay of 199 days in refiling the appeal (a question of mixed law and fact, concerning the application of principles for condoning delay). Assessee's Contentions: The judgment does not record any specific contentions made by the assessee regarding the delay. Revenue's Contentions: The Revenue, through its counsel Ms. Prem Lata Bansal, argued that there was sufficient cause for the delay in refiling the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 935/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Prem Lata Bansal, Advocate . versus . SHRAVAN TALWAR ..... Respondent Through Mr. Prakash Kumar, Advocate . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 26.07.2010 . CM 12558/2010 This is an application for condonation of delay of 199 days in refiling the appeal. Having heard Ms. Prem Lata Bansal, learned counsel for Revenue and Mr. Prakash Kumar, learned counsel for respondent, we are of the considered opinion that there is sufficient cause warranting condonation of delay and accordingly, delay of 199 days in refiling the appeal stands condoned. . ITA 935/2010 Page 1 of 2 . . Accordingly, application stands disposed of. . ITA 935/2010 Let this appeal be listed along with ITA No. 892/2010 on 6th September, 2010. . . . CHIEF JUSTICE . . MANMOHAN, J JULY 26, 2010 rn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ITA 935/2010 Page 2 of 2 . #8 $

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