Commissioner Of Income Tax-Vi v. Zauri Investment Ltd.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 26.

+ ITA 351/2016 COMMISSIONER OF INCOME TAX-VI ..... Appellant Through: Mr Zoheb Hossain, Senior Standing counsel and Mr Deepak Anand, Junior Standing counsel.

versus ZAURI INVESTMENT LTD.

..... Respondent Through: Mr Piyush Kaushik, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R

% 30.05.2016 CM No.21641/2016

1. Allowed, subject to all just exceptions.

CM No.21640/2016 (for condonation of delay)

2. There is a delay of 1100 days in filing the appeal. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of more than three years on this ground is wholly unacceptable.

3. Consequently, the Court is not persuaded to condone the extraordinary ITA 351/2016 Page 1 of 2

delay of 1100 days in filing the appeal.

ITA 351/2016

4. In view of the decision of this Court in ITA No. 347/2016 dated 27th May, 2016 (Commissioner of Income Tax-IV v. Zauri Investment Ltd.), no substantial question of law arises for determination by the Court in this appeal.

5. Accordingly, the appeal is dismissed both on the grounds of the extraordinary delay of 11000 days in filing the appeal as well as on merits. S.MURALIDHAR, J VIBHU BAKHRU, J MAY 30, 2016/MK ITA 351/2016 Page 2 of 2