PR. COMMISSIONER OFLNCOME TAX- 21 vs. SH. KAMLESH KUMAR GUPTA,

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ITA/1175/2018HC DelhiDLHC01149001201829 February 2024Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no sufficient grounds to condone the delay in filing the appeal. Consequently, the application for condonation of delay was dismissed.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, filed an appeal with a significant delay of approximately 350 days. The explanation provided for the delay was related to the handover of pending cases and receipt of records from the erstwhile Commissioner.

What were the issues?

The primary issue was whether the delay in filing the appeal should be condoned based on the explanation provided by the appellant.

AI-generated summary — verify with the full judgment below

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1175/2018

PR. COMMISSIONER OFLNCOME TAX- 21 ..... Appellant

Through: Mr. Shlok Chandra, Sr.

Standing Counsel alongwith

Ms. Priya Sarkar, Mr. Ujjawal

Jain, Mr. Shashank Kesarwani

and Ms. Madhavi Shukla,

Advocates

versus

SH. KAMLESH KUMAR GUPTA, ..... Respondent

Through: Mr. Kapil Goel and Mr.

Sandeep Goel, Advocates

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

29.02.2024

CM APPL 5569/2019 (Delay)

1.

The record would reflect that the appeal was initially accompanied by CM APPL 44974/2018 seeking condondation of delay. The said application came to be disposed of by the Court on 06.02.2024 whereafter liberty was accorded to file a fresh application. 2. It is pursuant to the aforesaid directions as made that the instant application has come to be moved. 3. We note that the solitary explanation which is proffered is that there was a delay which occurred in the handing over of pending cases and the receipt of records from the erstwhile Commissioner of Income Tax. The appeal is delayed by almost 350 days. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/03/2024 at 11:04:33

4.

Bearing in mind the views expressed by us in ITA No. 608/2023 we find no ground to condone the delay. 5. The application shall consequently stand dismissed. ITA 1175/2018 6. As a consequence of the above, the appeal shall stand consigned to the record.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. FEBRUARY 29, 2024 p’ma

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/03/2024 at 11:04:33

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