COMMISSIONER OF INCOME TAX- I vs. AGRANI CONVERGENCE LTD

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ITA/507/2016HC DelhiDLHC01553750201502 August 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the application for condonation of delay of 1314 days in re-filing the appeal. The Court found the excuse provided by the department, which was the implementation of practice directions for filing soft copies of paperbooks, to be insufficient to justify such a prolonged delay of over three and a half years. The Court noted that adequate notice was given for the change and the Registry had made arrangements to facilitate compliance. Therefore, the Court held that the delay was inordinate and not adequately explained. Consequently, the appeal itself was dismissed. No specific issue regarding the merits of the assessment was decided.

What were the facts?

The appellant, Commissioner of Income Tax-I, filed an appeal before the Delhi High Court against an order concerning Agrani Convergence Ltd. The appeal was filed with an inordinate delay of 1314 days in re-filing. The Court noted that the department's standard excuse for such delays was the practice directions issued by the Court regarding the filing of soft copies of paperbooks in tax matters. The Court observed that sufficient notice was given for this change and arrangements were made by the Registry to minimize inconvenience. However, the delay of over three and a half years was considered excessive and could not be attributed solely to this change.

What were the issues?

1. Whether the delay of 1314 days in re-filing the appeal is liable to be condoned, considering the reasons provided by the appellant (Revenue)? The Revenue argued that the delay was due to the implementation of new practice directions by the Court regarding the filing of soft copies of paperbooks. They contended that this change caused administrative difficulties and necessitated the delay. The Court, in its order, did not explicitly record arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

Page 1 of 2 ITA 507/2016 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI +

ITA 507/2016

COMMISSIONER OF INCOME TAX- I

..... Appellant

Through: None

versus

AGRANI CONVERGENCE LTD

..... Respondent

Through

CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI

O R D E R %

02.08.2016

CM No. 27553/2016 (for condonation of delay of 1314 days in re- filing the appeal) & ITA 507/2016

1.

There is an inordinate delay of 1314 days in re-filing the appeal.

2.

The Court finds that the standard excuse that the department is putting forth in all such applications for condonation of delay in re-filing the appeal is the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters.

3.

Sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court had made appropriate arrangements for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. In any event the change could not have entailed a delay of more than three and a half years.

Page 2 of 2 ITA 507/2016 4. The application bearing CM No. 27553/2016 for condonation of the delay of 1314 days in re-filing the appeal is dismissed. Accordingly, the appeal is dismissed.

S.MURALIDHAR, J

NAJMI WAZIRI, J AUGUST 02, 2016 kk

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