PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) vs. GREEN AGE CONSULTANTS PVT. LTD

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ITA/78/2016HC DelhiDLHC01553589201519 January 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay of 53 days in re-filing the appeal. However, in view of a previous decision of the same Court dated 27th July 2015 in ITA No. 510 of 2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.), the present appeal was dismissed. The specific reasoning for the dismissal, beyond relying on the precedent, is not detailed in this short order. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The appellant, Pr. Commissioner of Income Tax (Central-2), filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 53 days in re-filing. The respondent is Green Age Consultants Pvt. Ltd. The assessment year(s) are not specified in the judgment. The procedural history involves an application for condonation of delay in re-filing the appeal, which was allowed. The appeal itself was then dismissed by the High Court.

What were the issues?

1. Whether the appeal filed by the Revenue is liable to be dismissed due to the delay in re-filing, despite the condonation of delay. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The dismissal appears to be based on a precedent. Revenue's Contention: The Revenue filed an application for condonation of delay of 53 days in re-filing the appeal, which was allowed by the Court. The Revenue's primary contention, implicitly, was that the appeal should be heard on merits after condonation of delay.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 39. +

ITA 78/2016

PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2)

.......... Appellant Through: Mr. Dileep Shivpuri, Senior Standing counsel.

versus

GREEN AGE CONSULTANTS PVT. LTD. ..... Respondent

CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

19.01.2016

CM APPL No. 1907 of 2016 (for condonation of delay of 53 days in re- filing the appeal)

1.

For the reasons stated in the application, the delay in re-filing the appeal is condoned.

2.

The application is disposed of. ITA 78/2016

3.

In view of the decision dated 27th July 2015 passed by this Court in ITA ITA 78/2016

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No. 510 of 2015 [Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.], the appeal is dismissed.

S. MURALIDHAR, J

VIBHU BAKHRU, J JANUARY 19, 2016 dn

ITA 78/2016

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