THE COMMISSIONER OF INCOME TAX V vs. RANBAXY LABORATORIES LTD.

ITA - 967 / 2010HC Delhi30 July 20101 pages

For Petitioner: RASHMI CHOPRA

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi condoned the delay in re-filing the appeal (ITA 967/2010) filed by the Commissioner of Income Tax against Ranbaxy Laboratories Ltd. The court, having heard learned counsel for both parties and considering the averments made in the application for delay, allowed the application subject to all just exceptions. The application for condonation of delay (CM 12868/2010) was disposed of. The High Court then directed that ITA 967/2010 be linked with ITA No. 509/2010 and connected matters, and listed for hearing on November 23, 2010. No decision was made on the merits of the appeal itself, as the order pertains solely to a procedural aspect.

What were the facts?

This matter concerns Income Tax Appeal (ITA) No. 967/2010 filed by the Commissioner of Income Tax (Revenue) against Ranbaxy Laboratories Ltd. (Assessee). The appeal was filed with a delay in re-filing, for which an application (CM 12868/2010) was made. The High Court of Delhi considered the application for condonation of delay. The judgment records that the delay in re-filing the appeal was condoned, and the application was disposed of. The High Court then directed that this appeal be linked with ITA No. 509/2010 and connected matters, and listed for hearing on November 23, 2010. No substantive issues of the appeal were decided in this order.

What were the issues?

The High Court was not seized with the substantive issues of the appeal in this specific order. The primary procedural matter before the court was: 1. Whether the delay in re-filing the appeal (ITA 967/2010) should be condoned? (Question of fact/procedure) Arguments presented: Assessee (Ranbaxy Laboratories Ltd.): The assessee, through its counsel, was heard on the application for condonation of delay. No specific arguments are recorded, but the court's allowance of the application implies acceptance of the reasons provided. Revenue (Commissioner of Income Tax): The Revenue, through its counsel, was also heard on the application for condonation of delay. No specific arguments are recorded, but the court's allowance of the application implies acceptance of the reasons provided.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI 4. . ITA 967/2010 . . THE COMMISSIONER OF INCOME TAX V ..... Appellant Through: Ms. Rashmi Chopra, Adv. . versus . . RANBAXY LABORATORIES LTD. ..... Respondent Through: Mr. Mayank Negi, Adv. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 30.07.2010 . CM 12867/2010 . Allowed, subject to all just exceptions. . CM 12868/2010 . This is an application for delay in re-filing the appeal. Heard learned counsel for the parties. Regard being had to the averments made in the application, delay in re-filing the appeal is condoned. The application stands disposed of. . . ITA 967/2010 Page 1 of 2 . . ITA 967/2010 Let this matter be linked with ITA No. 509/2010 and connected matters and be listed on 23/11/2010. . . CHIEF JUSTICE . . . MANMOHAN, J JULY 30, 2010 pk . . . . . . . . . . . . . . . . . . . . . . . . . ITA 967/2010 Page 2 of 2 .

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