COMMISSIONER OF INCOME TAX-V vs. ORIENTAL BANK,OF COMMERCE

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ITA/232/2016HC DelhiDLHC01585926201505 April 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages
AI SummaryDismissed

What did the High Court hold?

The Court found the department's excuse for the delay, related to soft copy filing, unacceptable. The Court dismissed the application for condonation of delay.

What were the facts?

The Commissioner of Income Tax filed an appeal before the Delhi High Court against Oriental Bank of Commerce. There was an inordinate delay of 841 days in re-filing the appeal.

What were the issues?

Whether the delay in re-filing the appeal by the Income Tax Department is sufficiently explained and should be condoned.

AI-generated summary — verify with the full judgment below

ITA 232/2016

Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 24 +

ITA 232/2016

COMMISSIONER OF INCOME TAX-V

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

versus

ORIENTAL BANKOF COMMERCE

..... Respondent

CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

05.04.2016

CM APPL No. 12609/2016 (for exemption)

1.

Exemption allowed subject to all just exceptions.

2.

The application is disposed of.

ITA No. 232/2016 & CM APPL No. 12683/2016 (for condonation of delay of 841 days in re-filing the appeal)

3.

There is an inordinate delay of 841 days in re-filing the appeal.

4.

The Court finds that the standard excuse that the department is putting forth in all such applications for condonation of delay in re-filing the appeal is regarding the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters.

5.

As regards the first ground, sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies of the

ITA 232/2016

Page 2 of 2

paperbooks. Further, the Registry of the Court had made appropriate arrangements for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. It is not possible to accept that no one in the Department followed up on the filing of appeals and allowed a period of over two years to elapse before the appeal could be re-filed. The Department has a cell in the High Court which is under the supervision of a Deputy CIT. He ought to be keeping track of the filing of appeals and should be able to know if any appeal entrusted to the panel counsel for filing has not been listed even once before the Court for a long time.

6.

The application CM No. 12683/2016 for the condonation of delay of 841 days in re-filing the appeal is dismissed. Accordingly, the appeal is dismissed.

S. MURALIDHAR, J

VIBHU BAKHRU, J APRIL 05, 2016 Rm

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