COMMISSIONER OF INCOME TAX-IV vs. M/S INTEGRA CAPITAL MANAGEMENT LTD.

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ITA/528/2016HC DelhiDLHC01174687201614 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 held that the reasons provided by the revenue for the inordinate delay in refiling the appeals were not valid or sufficient. The court was of the opinion that 'constant reorganisation' and 'changed panel counsel' do not constitute valid grounds for condoning such substantial delays. Consequently, the applications seeking condonation of delay were rejected. As a result, the appeals themselves were dismissed. No specific issues related to the merits of the original assessment or the ITAT orders were decided, as the appeals were disposed of on a procedural ground.

What were the facts?

The appeals, ITA 528/2016 and ITA 529/2016, were filed by the Commissioner of Income Tax-IV against orders concerning M/s Integra Capital Management Ltd. and M/s Interocean Shipping India P. Ltd., respectively. The appeals were returned to the revenue/appellant in September 2013 for rectifying defects. There was a significant delay in refiling these appeals: 1010 days for ITA 528/2016 and 580 days for ITA 529/2016. The revenue sought condonation of this delay, citing constant reorganisation and changes in panel counsel as the reason for the inability to cure the defects and refile the appeals.

What were the issues?

1. Whether the delay of 1010 days in refiling ITA 528/2016 can be condoned on the grounds urged by the appellant (revenue)? (Question of fact, turning on the sufficiency of reasons for delay). 2. Whether the delay of 580 days in refiling ITA 529/2016 can be condoned on the grounds urged by the appellant (revenue)? (Question of fact, turning on the sufficiency of reasons for delay). Assessee's arguments: None recorded as they were not represented. Revenue's arguments: The revenue argued that the delay was attributable to constant reorganisation within the department and changes in panel counsel, which prevented timely curing of defects and refiling of the appeals.

AI-generated summary — verify with the full judgment below

$~2 & 3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 528/2016 & C.M.27743/2016

COMMISSIONER OF INCOME TAX-IV ..... Appellant Through: Mr.Ruchir Bhatia, Sr.Standing Counsel and Mr.Puneet Rai, Jr.Standing Counsel

versus

M/S INTEGRA CAPITAL MANAGEMENT LTD. ..... Respondent Through: None.

+ ITA 529/2016 & C.M.27744/2016

COMMISSIONER OF INCOME TAX-IV ..... Appellant Through: Mr.Ruchir Bhatia, Sr.Standing Counsel and Mr.Puneet Rai, Jr.Standing Counsel

versus

M/S INTEROCEAN SHIPPING INDIA P. LTD. ..... Respondent Through: None.

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

O R D E R %

14.09.2016

These matters have been taken up today as 13.09.2016 was declared holiday on account of Id-ul-Zuha.

There is delay of 1010 days in refiling ITA 528/2016 and 580 days in refiling ITA 529/2016 which were returned to the revenue/appellant within a month after filing i.e. in September, 2013. The ground for seeking condonation of delay is that the appellant was in the course of constant reorganisation as it changed panel counsel due to which defects could not be cured in the appeal, in filing. This court is of the opinion that the ground urged cannot constitute valid/

sufficient reasons to condone the delay.

Accordingly, applications seeking condonation of delay in refiling the appeals is hereby rejected.

Appeals are therefore dismissed.

S. RAVINDRA BHAT, J

DEEPA SHARMA, J SEPTEMBER 14, 2016 rb

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