COMMISSIONER OF INCOME TAX-7 vs. M/S ONS CREATION PVT. LTD.

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ITA/629/2016HC DelhiDLHC01106510201621 April 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay of 352 days in re-filing the appeal. Regarding the substantive appeal, the Court noted that a similar question raised by the Revenue in the appeal of the sister concern had already been dismissed by the High Court in ITA No. 293/2014 by an order dated July 30, 2014. Consequently, following its previous decision, the High Court dismissed the present appeal. The specific reasoning for dismissing the sister concern's appeal was not detailed in this order, but the principle applied was that of precedent. No issue was expressly left undecided.

What were the facts?

The Revenue, Commissioner of Income Tax-7, filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 352 days, for which an application for condonation was made. The Revenue's counsel stated that the file of a sister concern had not been verified despite multiple communications. The Revenue had raised a similar issue in an appeal concerning the sister concern, which was dismissed by the High Court on July 30, 2014, in ITA No. 293/2014. The assessee, ONS CREATION PVT. LTD, was represented by none.

What were the issues?

1. Whether the delay of 352 days in re-filing the appeal should be condoned. (Question of procedure) 2. Whether the present appeal, raising a similar issue as that in the dismissed appeal of the sister concern, should be admitted. (Question of law and fact) Assessee's contentions: Not recorded. Revenue's contentions: The Revenue argued that the file of the sister concern had not been verified despite repeated attempts to communicate with the Department. They relied on the fact that a similar issue was raised in the appeal of the sister concern, which was dismissed by the High Court.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 9 +

ITA 629/2016

COMMISSIONER OF INCOME TAX-7

..... Appellant Through Mr. Dileep Shivpuri, Sr. Standing Counsel and Mr. Sanjay Kumar, Advocates

versus

ONS CREATION PVT. LTD

..... Respondent

Through None

CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R %

21.04.2017 CM APPL No. 30462/2016 (for delay)

1.

For the reasons stated therein, this application is allowed. The delay of 352 days in re-filing the appeal is condoned. ITA 629/2016 2. Mr. Shivpuri states that the file of the sister concern has not been verified despite having written to the Department on several occasions. A similar question raised by the Revenue in the appeal filed by it in the case of the sister concern has already been dismissed by this Court by order dated 30th July, 2014 in ITA No. 293/2014.

3.

Accordingly, this appeal is dismissed.

S.MURALIDHAR, J

CHANDER SHEKHAR, J APRIL 21, 2017/b

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