COMMISSIONER OF INCOME TAX- I vs. AMERICAN EXPRESS SERVICES INDIA LTD

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ITA/336/2016HC DelhiDLHC01013502201623 May 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 found the explanation for the delay, citing e-filing practice directions, to be unacceptable. The court refused to condone the extraordinary delay.

What were the facts?

The appellant, Commissioner of Income Tax, filed an appeal before the Delhi High Court. There was a significant delay of 1405 days in re-filing the appeal.

What were the issues?

Whether the extraordinary delay of 1405 days in re-filing an appeal can be condoned based on the given explanation.

AI-generated summary — verify with the full judgment below

ITA No.336/2016 Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4.

ITA 336/2016

COMMISSIONER OF INCOME TAX- I

..... Appellant

Through: Mr. P. Roy Chaudhuri, Senior Standing

Counsel with Ms. Lakshmi Gurung, Junior

Standing counsel.

versus

AMERICAN EXPRESS SERVICES INDIA LTD ..... Respondent

CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

23.05.2016

CM 19819 of 2016(for delay in filing the appeal) 1. For the reasons stated therein, the delay of 11 days in filing the appeal is condoned. The application is allowed.

CM No. 19818 of 2016(for condonation of delay in re-filing the appeal) &ITA No. 336 of 2016

2.

There is a delay of 1405 days in re-filing the appeal.

3.

The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were

ITA No.336/2016 Page 2 of 2

issued after consultation with the Bar and after giving sufficient time for the Bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no difficulty is caused to the Bar for switching over to the system of e-filing. In any event, the delay of more than three years on this ground is wholly unacceptable. Consequently, the Court is not persuaded to condone the extraordinary delay of 1405 days in re-filing the appeal.

4.

The application bearing CM No.19818 of 2016 seeking condonation of the extraordinary delay of 1405 days in re-filing the appeal is dismissed. Accordingly the appeal is dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J MAY 23, 2016 mg

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