DIRECTOR OF INCOME TAX(INTERNATIONAL TAXATION) vs. M/S HYUNDAI ROTEM COMPANY

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ITA/523/2016HC DelhiDLHC01106318201607 September 2016Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeals filed by the Director of Income Tax (International Taxation) due to an inordinate delay of 1115 days in re-filing. The court noted that the rules permit re-filing within 30 days and that it has a consistent practice of dismissing appeals re-filed beyond 365 days. The appeals were therefore dismissed on the procedural ground of being time-barred, without delving into the merits of the case. No specific issue was decided on the substantive tax matters.

What were the facts?

The appeals were filed by the Director of Income Tax (International Taxation) against M/s Hyundai Rotem Company. There was an inordinate delay of 1115 days in the re-filing of these appeals. The rules of the High Court of Delhi permit re-filing within 30 days. The court has consistently dismissed appeals re-filed beyond 365 days. The present appeals were accordingly dismissed as time-barred.

What were the issues?

1. Whether the appeals filed by the appellant (Revenue) are liable to be dismissed due to an inordinate delay of 1115 days in re-filing, given the court's rule permitting re-filing within 30 days and its past practice of dismissing appeals re-filed beyond 365 days? Assessee's Contention: The judgment does not record any specific contentions made by the assessee regarding the delay or the merits of the case. The appeals were dismissed on the procedural ground of delay. Revenue's Contention: The Revenue, as the appellant, was responsible for the delay in re-filing the appeals. The judgment does not record any specific arguments presented by the Revenue to condone this delay or to justify the late re-filing.

AI-generated summary — verify with the full judgment below

$~2, 3 and 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 523/2016 & C.M.No.27734/2016

DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Appellant

versus

M/S HYUNDAI ROTEM COMPANY

..... Respondent

+ ITA 524/2016 & C.M.No.27735-27736/2016

DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Appellant

versus

M/S HYUNDAI ROTEM COMPANY

..... Respondent

+ ITA 525/2016 & C.M.No.27737-27738/2016

DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Appellant

versus

M/S HYUNDAI ROTEM COMPANY

..... Respondent

Present: Mr.Ruchir Bhatia and Mr.Puneet Rai, Advocates for the appellant in all the matters.

Mr.Salil Kapoor and Ms.Ananya Kapoor, Advocates for the respondent in all the matters.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA

O R D E R %

07.09.2016

There is inordinate delay of 1115 days in re-filing of these appeals. The rules of the court permit re-filing within 30 days. In the past, the court has been uniformly adopting an approach of dismissing the appeals which were re-filed beyond 365 days.

Accordingly, the present appeals are dismissed as time-barred.

S. RAVINDRA BHAT, J

DEEPA SHARMA, J SEPTEMBER 07, 2016 rb

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