M/S A.V.VISWANATH vs THE DEPUTY COMMISSIONER OF INCOME TAX

ITA No.108/2017

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 21ST DAY OF NOVEMBER 2017

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.108/2017

BETWEEN :

M/S A.V.VISWANATH NO.2, 2ND FLOOR SWASTIK COMPLEX SESHADRIPURAM BANGALORE – 560 020

...APPELLANT

(BY SRI N.MANMOHAN, ADVOCATE)

AND :

THE DEPUTY COMMISSIONER OF INCOME TAX

CENTRAL 2(2), BANGALORE -560 001

THE COMMISSIONER OF INCOME TAX

(APPEALS)-V, BANGALORE – 560 001 ...RESPONDENTS

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 18.03.2010 PASSED BY THE ITAT, BENGALURU IN IT(SS)A NO.38/BANG/2009 FOR THE ASSESSMENT YEAR 1990-91 TO 27.03.2000.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

ITA No.108/2017

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JUDGMENT

Ag.CJ (Oral): 1. There is an inordinate delay of more than six years (2408 days) in filing the appeal. We have heard learned Counsel appearing for the appellant and perused the affidavit filed in support of the application for condonation of the delay.

In our opinion, sufficient cause is not shown by the appellant to condone the inordinate delay of more than six years (2408 days) in filing this appeal. IA.No.1/2017 is accordingly dismissed. Consequently, the appeal also stands dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

M/S A.V.VISWANATH vs. THE DEPUTY COMMISSIONER OF INCOME TAX