COMMISSIONER OF INCOME TAX-XI vs. M/S ZOHRA EMPORIUM

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ITA/597/2016HC DelhiDLHC01116854201605 October 2016Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the explanation provided by the revenue for the 661-day delay in refiling the appeal was not a "sufficient cause." The court found the reasons insufficient to justify such a prolonged delay. Furthermore, the court observed that the revenue's appeal on other questions had already been dismissed in a prior proceeding (ITA 234/2014, decided on February 10, 2015). Consequently, the High Court concluded that no question of law arose from the present appeal. The appeal was accordingly dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-XI (the revenue) against M/s Zohra Emporium (the assessee). There was a significant delay of 661 days in refiling the appeal. The revenue attributed this delay to defective filing, reorganization of its panel of Standing Counsel, and the time taken by the erstwhile counsel to return the papers. The High Court also noted that the revenue's appeal concerning other issues had already been rejected in a previous case, ITA 234/2014, decided on February 10, 2015.

What were the issues?

1. Whether the delay of 661 days in refiling the appeal is sufficiently explained by the revenue to warrant condonation? (Question of law) Assessee's arguments: Not recorded. Revenue's arguments: The delay was due to defective filing, reorganization of the Standing Counsel's panel, and the time taken by the erstwhile counsel to return the papers. This explanation was urged as a "sufficient cause" for condoning the delay. 2. Whether any question of law arises from the order under challenge, considering the previous rejection of the revenue's appeal on other issues? Assessee's arguments: Not recorded. Revenue's arguments: Not recorded.

AI-generated summary — verify with the full judgment below

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 597/2016, C.M. APPL.29874-29875/2016

COMMISSIONER OF INCOME TAX-XI ..... Appellant Through : Sh. Dileep Shivpuri, Sr. Standing Counsel with Sh. Sanjay Kumar, Jr. Standing Counsel.

versus

M/S ZOHRA EMPORIUM

..... Respondent

Through : Sh. Piyush Kaushik, Advocate.

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

O R D E R %

05.10.2016

There is a delay of 661 days in refiling of the appeal. The explanation for the delay and ground for its condonation urged by the revenue is that though originally the appeals were filed within reasonable time, yet, the defective filing led to the return of the papers. The revenue thereafter explains that its panel of Standing Counsel was reorganized and that the erstwhile counsel took time to return the papers after which they were re-examined and re-filed. This explanation cannot be called “sufficient cause”.

This Court also notices that the revenue’s appeal in respect of other questions was rejected in ITA 234/2014 (CIT XI v. Zohra Emporium, decided on 10.02.2015). No question of law, therefore, arises. The appeal is accordingly dismissed.

S. RAVINDRA BHAT, J

DEEPA SHARMA, J OCTOBER 05, 2016/ajk

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