Employees Provident Fund Organisation, Regional Office Delhi(South) v. Dcit, Circle 76(1)
$~66 to 75 * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 97/2021 REGIONAL OFFICE DELHI(SOUTH) Mr. Vikramajit Banerjee, ASG Mr. Rony O John, Mr. Piyush Swami and Mr.
Arshdeep Singh, Advocates.
DCIT, CIRCLE 76(1) Mr. Sanjay Kumar and Ms.
Easha, Advocates.
ITA 98/2021 REGIONAL OFFICE DELHI(SOUTH) Mr. Vikramajit Banerjee, ASG Mr. Rony O John, Mr. Piyush Swami and Mr.
Arshdeep Singh, Advocates.
DCIT, CIRCLE 76(1) Mr. Sanjay Kumar and Ms.
Easha, Advocates.
ITA 99/2021 REGIONAL OFFICE DELHI (SOUTH) Mr. Vikramajit Banerjee, ASG Mr. Rony O John, Mr. Piyush Swami and Mr.
Arshdeep Singh, Advocates.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
DCIT, CIRCLE 76(1) Mr. Sanjay Kumar and Ms.
Easha, Advocates.
ITA 100/2021 REGIONAL OFFICE DELHI (SOUTH) Mr. Vikramajit Banerjee, ASG Mr. Rony O John, Mr. Piyush Swami and Mr.
Arshdeep Singh, Advocates.
DCIT, CIRCLE 76(1) Mr. Sanjay Kumar and Ms.
Easha, Advocates.
ITA 101/2021 REGIONAL OFFICE DELHI (SOUTH) Mr. Vikramajit Banerjee, ASG Mr. Rony O John, Mr. Piyush Swami and Mr.
Arshdeep Singh, Advocates.
DCIT, CIRCLE 76(1) Mr. Sanjay Kumar and Ms.
Easha, Advocates.
ITA 119/2021 REGIONAL OFFICE DELHI NORTH The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
ACIT CIRCLE 74(1) Mr. Aseem Chawla, SSC with Ms.
Pratishtha Chaudhary, Advocates.
ITA 120/2021 REGIONAL OFFICE DELHI (NORTH) ACIT CIRCLE 74(1), DELHI Mr. Aseem Chawla, SSC with Ms.
Pratishtha Chaudhary, Advocates.
ITA 121/2021 REGIONAL OFFICE DELHI (NORTH) ACIT CIRCLE 74(1) Mr. Aseem Chawla, SSC with Ms.
Pratishtha Chaudhary, Advocates.
ITA 122/2021 REGIONAL OFFICE DELHI (NORTH) The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
ACIT CIRCLE 74(1) Mr. Aseem Chawla, SSC with Ms.
Pratishtha Chaudhary, Advocates.
ITA 124/2021 REGIONAL OFFICE DELHI (NORTH) ACIT CIRCLE 74(1) Mr. Aseem Chawla, SSC with Ms.
Pratishtha Chaudhary, Advocates.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 12.08.2024 CM APPLs. 12132/2021, 12134/2021 (for delay) in ITA 97/2021 CM APPLs. 12135/2021, 12137/2021 (for delay) in ITA 98/2021 CM APPLs. 12138/2021, 12140/2021 (for delay) in ITA 99/2021 CM APPLs. 12141/2021, 12143/2021 (for delay) in ITA 100/2021 CM APPLs. 12144/2021, 12146/2021 (for delay) in ITA 101/2021 CM APPLs. 14273/2021, 14275/2021 (for delay) in ITA 119/2021 CM APPLs. 14402/2021, 14404/2021 (for delay) in ITA 120/2021 CM APPLs. 14412/2021, 14414/2021 (for delay) in ITA 121/2021 CM APPLs. 14421/2021, 14423/2021 (for delay) in ITA 122/2021 CM APPLs. 14478/2021, 14480/2021 (for delay) in ITA 124/2021 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
1.
These appeals seek to question the order of the Income Tax Appellate Tribunal4 dated 03 August 2016. However, and as is manifest from the affidavit which has been filed in support of the applications seeking condonation of delay, all that was asserted was that the counsel entrusted with the filing and preparation of these appeals had been infected with COVID. There is an apparent and evident failure to explain the delay between 2016 and till such time that the pandemic came down.
2.
Although a subsequent affidavit in support of the prayer for condonation of delay has been moved along with CM APPL. 53208/2022, we note that the same also miserably and abjectly fails to explain the inordinate delay of 1427 days. All that the affidavit refers to is the exchange of correspondence between the counsel engaged and certain officers of the appellant-organisation. 3.
We consequently find no ground to condone the delay. These applications shall thus stand dismissed.
ITA 97/2021 & CM APPL. 53208/2022 (additional documents) ITA 98/2021 & CM APPL. 53212/2022 (additional documents) ITA 99/2021 & CM APPL. 53210/2022 (additional documents) ITA 100/2021 & CM APPL. 53214/2022 (additional documents) ITA 101/2021 & CM APPL. 53209/2022 (additional documents) ITA 119/2021 & CM APPLs. 14272/2021 (stay), 35742/2023 (additional documents) ITA 120/2021 & CM APPLs. 14401/2021 (stay), ITA 121/2021 & CM APPL. 14411/2021 (Stay), CM APPL. 35743/2023 (Addl. Document) ITA 122/2021 & CM APPL. 14420/2021 (stay) ITA 124/2021 & CM APPLs. 14477/2021 (stay) 4.
In light of our order on the main applications seeking condonation of delay, these applications shall stand disposed of. 4 Tribunal The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
5.
In light of the delay condonation applications having been dismissed, these appeals shall stand consigned to the record. 6.
The questions of law which were otherwise sought to be canvassed in this set of appeals are kept open to be addressed in appropriate proceedings.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
AUGUST 12, 2024/vp The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.