EASTERN INDIA POWERTECH LTD. vs. COMMISSIONER OF INCOME TAX-VI,

X /' < / $~l-5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 180/2017 EASTERN INDIA POWERTECH LTD. ..... Appellant Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Adv. versus , - COMMISSIONER OF INCOME TAX-IV ..... Respondent Through: Mr. Zoheb Hossain and Mr. Deepak Anand, Advs. + ITA 181/2017 EASTERN INDIA POWERTECH LTD. Appellant Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Adv. versus COMMISSIONER OF INCOME TAX-IV, Respondent Through: Mr. Zoheb Hossain and Mr. Deepak Anand, Advs. + ITA 182/2017 EASTERN INDIA POWERTECH LTD. ..... Appellant Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Adv. versus COMMISSIONER OF INCOME TAX-VI, Respondent Through: Mr, Zoheb Hossain and Mr. Deepak Anand, Advs. + ITA 183/2017 , ^ EASTERN INDIA POWERTECH LTD. .....Appellant Through; Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Adv. Versus , ^ ITA 180/2017 &connected matters ' ° Digitally Signed By:AMULYA Signature Not Verified

ITA 180/2017 COMMISSIONER OF INCOME TAX - XIII Respondent Through: Mr. Zoheb Hossain and Mr. Deepak Anand, Advs. + ITA 184/2017 EASTERN INDIA POWERTECH LTD. Appellant Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Adv. versus COMMISSIONER OF INCOME TAX-IV ..... Respondent Through: Mr. Zoheb Hossain and Mr. Deepak Anand, Advs. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI ORDER % 17.03.2017 CM No. 8743/2017 (Exemption) in ITA 180/2017 CM No. 8749-8750/2017 ^Exemption) in ITA 182/2017 CM No. 8753-8754/2017 ^Exemption) in ITA 183/2017 CM No. 8758/2017 (Exemption) in ITA 184/9017 Allowed subject to all just exceptions. ^744/2017rrnndonationnfri^kvl Ma 8746/2017 rPnndonation ofHelavl im^km/2017 &CM No 8751/2017 rCnnrinn.t;.. .f 8755/2017 fCnnrfnnation ofripl.v^ lIAIfea84/2017 &CM No 8759/2017 rrnnHpnation of These appeals are barred by time. There is adelay of960 days in re-filing all these appeals. These appeals were originally filed in April, 2013 and were returned with objections in time. Subsequently, on 07.11.2013 the Court rules were modified and required mandatoiy ITA 180/2017 &connected matters Page 2 of3

5 e-filing. It is submitted that thereafter electronic records were prepared for re-filing the appeals l3ut unfortunately, the said electronic records got misplaced. They were traced later sometime in November, 2016 when the appeals were re-filed. This Court is of the opinion that the reasons for seeking condonation of delay cannot pass muster. The appeals were returned for re-filing with objections and could have been possibly filed inJuly - August, 2013. However, even according to the appellant, the electronic records were prepared sometime in mid or end of November, 2013 but at the same time, because of shifting of the counsel's office, they got lost. These cannot be categorized, as sufficient cause to warrant a condonation of delay. The applications and, consequently, the appeals are dismissed. S. RAVINDRA BHAT, J NAJMl^AZIRI, J MARCH 17,2017/kk ITA 180/2017 & connected matters Page 3 of 3