COMMISSIONER OF INCOME TAX vs. VIRENDER KUMAR BJAJ

ITA - 990 / 2010HC Delhi02 August 20101 pages

For Petitioner: ABHISHEK MARATHA

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi condoned the delay of 98 days in refiling the appeal. The Court found sufficient cause for the delay based on the averments made in the application for condonation. The application for condonation of delay was accordingly disposed of. The appeal itself was then directed to be listed along with another appeal, ITA No. 2/2010. No decision was made on the merits of the substantive appeal.

What were the facts?

This judgment concerns an appeal filed by the Commissioner of Income Tax (Appellant) against an order related to the assessment year(s) not specified. The appeal was filed by the Revenue. The respondent is Virender Kumar Bajaj. The appeal was filed with a delay of 98 days in refiling. The High Court of Delhi considered an application for condonation of this delay. The Revenue was represented by counsel, while the respondent was not represented.

What were the issues?

1. Whether the delay of 98 days in refiling the appeal should be condoned? (Question of procedure) The Revenue argued that there were sufficient cause for the delay in refiling the appeal, as stated in their application. No arguments were recorded for the respondent as they were not present.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 990/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Abhishek Maratha, Advocate with Mr. Anshul Sharma, Advocate. . versus . VIRENDER KUMAR BAJAJ ..... Respondent Through: None. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . . . O R D E R 02.08.2010 CM No. 13065/2010 This is an application for condonation of delay of 98 days in refiling the appeal. We have heard Mr. Abhishek Maratha, learned counsel for the appellant. Regard being had to the averments made in the application, we find sufficient cause for condonation of delay and accordingly, delay of 98 days in re-filing the appeal is condoned. Accordingly, the application stands disposed of. ITA 990/2010 page 1 of 2. . . ITA 990/2010 Let this appeal be listed along with ITA No. 2/2010. . . CHIEF JUSTICE . . MANMOHAN, J AUGUST 02, 2010 js . . . . . . . . . . . . . . . . . . . . . . . . . . . ITA 990/2010 page 2 of 2. . 14 $

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