Pro Commissioner Of Income Tax (Central - 2) v. Tanvir Collections Pvt. Ltd

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 264/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL - 2) ..... Appellant Through:

Mr. Sanjay Kumar with Mr. Rahul Chaudhary, Standing Counsels for Revenue.

versus TANVIR COLLECTIONS PVT. LTD ..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 28.02.2018 CM APPL. 7841/2018 (exemption) Allowed, subject to just exceptions.

ITA 264/2018 & CM APPL. 7842/2018 (delay in re-filing) There is a delay of 698 days in re-filing of the appeal, by the Revenue. The Revenue seeks to explain the delay and requests for condonation on the ground that it was severely understaffed and the panel was reorganized. These expressions cannot fall within the term "sufficient cause". Consequently, the application is unmerited and therefore dismissed.

Even otherwise, the Court notices that the question of law urged in this appeal is covered by the judgment in ITA No.510/2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd. decided on 27.07.2015). ITA 264/2018

The application and consequently the appeal are, therefore, dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J FEBRUARY 28, 2018 kks ITA 264/2018