DIRECTOR OF INCOME TAX-II vs. SHERATON INTERNATIONAL INC.

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ITA/55/2016HC DelhiDLHC01674769201529 January 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals, finding the reason for the delay unconvincing and also noting that the issue was covered in favour of the assessee by a previous decision in the assessee's own case.

What were the facts?

The Revenue filed appeals before the High Court with an inordinate delay in re-filing. The Revenue cited change of counsel as the reason for the delay. The Court also examined the appeals on merits.

What were the issues?

Whether the appeals filed by the Revenue should be dismissed due to inordinate delay in re-filing, and whether the issue raised by the Revenue was already decided in favour of the assessee.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 6. + ITA 53/2016 DIRECTOR OF INCOME TAX-II Appellant Through: Mr. Ashok K. Manchanda, Senior Standing counsel. versus SHERATON INTERNATIONAL INC. Respondent Through; Mr. Piyush Kaushik, Advocate. WITH 8. + ITA 55/2016 DIRECTOR OF INCOME TAX-II Appellant Through: Mr. Ashok K. Manchanda, Senior Standing counsel. versus SHERATON INTERNATIONAL INC. Respondent Through: Mr. Piyush Kaushik, Advocate. AND ITA 56/2016 DIRECTOR OF INCOME TAX-II Appellant Through: Mr. Ashok K. Manchanda, Senior Standing counsel. versus SHERATON INTERNATIONAL INC. Respondent ITANos. 53/2016, 55/2016 & 56/2016 Page 1 of3 Digitally Signed By:AMULYA Signature Not Verified

n Through: Mr. Piyush Kaushik, Advocate. CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 29.01.2016 CM No. 968/2016 (for exemption) in ITA No. 55/2016 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. CM No. 966/2016 (for condonation of delay of 860 days in re-filing the appeal) & ITA No. 53/2016 CM No. 969/2016 (for condonation of delay of 1185 days in re-filing the appeal) & ITA No. 55/2016 CM No. 970/2016 (for condonation of delay of 1185 days in re-filing the appeal) & ITA No. 56/2016 3. There is an inordinate delay of 860 days in re-filing ITA No. 53/2016 and 1185 days each in re-filing ITA Nos. 55/2016 and 56/2016. 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 that there was a change of counsel. 5. The ground is entirely unconvincing. It is not possible to accept that no one followed up on the filing of appeals and allowed a period of more than two years to elapse before the appeal could be re-filed. The Department has a cell in the High Courtwhich is underthe supervision of a Deputy CIT. He ITA Nos. 53/2016, 55/2016 &56/2016 Page2 of3

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. Nevertheless each of the cases has been examined on merits as well. 7. The issue urged by the Revenue stands covered in favour of the Assessee in light of the decision of this Court in the Assessee's own case reported as Director of Income Tax v. Sheraton International Inc. (2009) 313 ITR 267. 8. Consequently, the appeals are dismissed both on ground of the extraordinary delay in re-filing the appeals as well as on merits. JANUARY 29, 2016 dn S. MURALIDHAR, J VIBHU BAKHRU, J JTA Nos. 53/2016, 55/2016 & 56/2016 Page 3 of3

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