Pr. CIT v. Versatile Polytech (P) Ltd.

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The Tax Publishers2024 TaxPub(DT) 393 (Del-HC) IN THE DELHI HIGH COURT RAJIV SHAKDHER & GIRISH KATHPALIA, JJ. Pr. CIT v. Versatile Polytech Pvt. Ltd. ITA 371/2022 & CM APPL. 42496/2022, ITA 526/2022 & CM APPL. 53804/2022 12 December 2023 ORDER *Girish Kathpalia, J.* CM APPL. 42496/2022 in ITA 371/2022 CM APPL. 53804/2022 in ITA 526/2022 By way of these two applications, filed under section 5 Limitation Act, the appellant/revenue sought condonation of delay in re-filing the respective appeals as captioned after removal of defects raised by the Registry of this court. Despite the original filing of these appeals being beyond prescribed period of time, no specific application for condonation of delay in filing the appeals was filed with either of these appeals. Vide order dated 19-12-2022, learned counsel for the appellant/revenue sought and was allowed to file an affidavit containing better particulars to explain the delay between the date of the receipt of the impugned orders and institution of the earlier appeals (which were dismissed as withdrawn on 12-2-2021), and the delay which occurred thereafter. Accordingly, two affidavits, both dated 17-5-2023 were filed in these appeals. 2. We heard learned counsel for both sides and examined the records mainly on the aspect of delay in original filing of these present appeals, before considering the delay in re-filing the same after removal of Registry objections. 3. Both these appeals brought under section 260A of the Income Tax Act by the revenue assail the common order dated 15-3-2019 of the Income Tax Appellate Tribunal, whereby appeals of the revenue against the assessee (respondent herein) pertaining to the assessment years 2009-10 and 2014-15 were dismissed. The appeal registered as ITA 371/2022 was instituted on 27-5-2022, while the other appeal registered as ITA 526/2022 was instituted on 20-5-2022 in the Registry of this court, as per filing logs. 4. In the affidavits dated 17-5-2023, filed in each of these appeals, it is stated on behalf of revenue that a copy of the impugned common order dated 15-3-2019 was received in the office of Principal Commissioner (Central-2) on 11-4-2019, and on 6-8-2019 scrutiny of the impugned order was done by the Commissioner to decide as regards filing of the appeal; that on 8-8-2019, draft appeal was sent to the Standing Counsel and the same was received back on 3-10-2019; that on 14-10-2019, after signatures, Memo of Appeal was sent to the Standing Counsel for being filed; that on 12-2-2021, on account of technical defect, this court allowed the appellant/revenue to withdraw the appeal with liberty to file fresh appeal; that on 6-1-2022 legal opinion of the Standing Counsel was sought and the same was received by the revenue on 10-1-2022 for filing of a fresh appeal; that on 9-3-2022, the impugned order was scrutinized by the Commissioner, and Standing Counsel was asked to prepare draft appeal; that on 3-5-2022, draft appeal was received from the Standing Counsel and on 5-5-2022 the Memo of Appeal was signed and sent back to the Standing Counsel, who filed the same on 27-5-2022. As mentioned above, even after 27-5-2022 there were repeated filing objections from the Registry, which objections were removed with further delays and ultimately the appeals were listed for first hearing on 27-9-2022 and on 13-12-2022. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 393 (Del-HC)

IN THE DELHI HIGH COURT

RAJIV SHAKDHER & GIRISH KATHPALIA, JJ.

Pr. CIT v. Versatile Polytech Pvt. Ltd.

ITA 371/2022 & CM APPL. 42496/2022, ITA 526/2022 & CM APPL. 53804/2022

12 December 2023

ORDER

Girish Kathpalia, J.

CM APPL. 42496/2022 in ITA 371/2022 CM APPL. 53804/2022 in ITA 526/2022

By way of these two applications, filed under section 5 Limitation Act, the appellant/revenue sought condonation of delay in re-filing the respective appeals as captioned after removal of defects raised by the Registry of this court. Despite the original filing of these appeals being beyond prescribed period of time, no specific application for condonation of delay in filing the appeals was filed with either of these appeals. Vide order dated 19-12-2022, learned counsel for the appellant/revenue sought and was allowed to file an affidavit containing better particulars to explain the delay between the date of the receipt of the impugned orders and institution of the earlier appeals (which were dismissed as withdrawn on 12-2-2021), and the delay which occurred thereafter. Accordingly, two affidavits, both dated 17-5-2023 were filed in these appeals.

2. We heard learned counsel for both sides and examined the records mainly on the aspect of delay in original filing of these present appeals, before considering the delay in re-filing the same after removal of Registry objections.

3. Both these appeals brought under section 260A of the Income Tax Act by the revenue assail the common order dated 15-3-2019 of the Income Tax Appellate Tribunal, whereby appeals of the revenue against the assessee (respondent herein) pertaining to the assessment years 2009-10 and 2014-15 were dismissed. The appeal registered as ITA 371/2022 was instituted on 27-5-2022, while the other appeal registered as ITA 526/2022 was instituted on 20-5-2022 in the Registry of this court, as per filing logs.

4. In the affidavits dated 17-5-2023, filed in each of these appeals, it is stated on behalf of revenue that a copy of the impugned common order dated 15-3-2019 was received in the office of Principal Commissioner (Central-2) on 11-4-2019, and on 6-8-2019 scrutiny of the impugned order was done by the Commissioner to decide as regards filing of the appeal; that on 8-8-2019, draft appeal was sent to the Standing Counsel and the same was received back on 3-10-2019; that on 14-10-2019, after signatures, Memo of Appeal was sent to the Standing Counsel for being filed; that on 12-2-2021, on account of technical defect, this court allowed the appellant/revenue to withdraw the appeal with liberty to file fresh appeal; that on 6-1-2022 legal opinion of the Standing Counsel was sought and the same was received by the revenue on 10-1-2022 for filing of a fresh appeal; that on 9-3-2022, the impugned order was scrutinized by the Commissioner, and Standing Counsel was asked to prepare draft appeal; that on 3-5-2022, draft appeal was received from the Standing Counsel and on 5-5-2022 the Memo of Appeal was signed and sent back to the Standing Counsel, who filed the same on 27-5-2022. As mentioned above, even after 27-5-2022 there were repeated filing objections from the Registry, which objections were removed with further delays and ultimately the appeals were listed for first hearing on 27-9-2022 and on 13-12-2022.