The Pr. Commissioner Of Income Tax Central-3 v. Sheetal International Pvt. Ltd.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA No. 596/2017 THE PR. COMMISSIONER OF INCOME TAX CENTRAL-3 ..... Appellant Through:

Mr. Ruchir Bhatia, Senior Standing Counsel.

versus SHEETAL INTERNATIONAL PVT. LTD.

..... Respondent Through:

Mr. Sameer Rohatgi, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 08.09.2017 C.M. APPL. 27379/2017 (Exemption)

1. Allowed, subject to all just exceptions.

C.M. APPL. 27380/2017 (Delay in re-filing)

2. For the reasons stated in the application, the delay in re-filing the appeal is condoned. The application stands disposed of accordingly. ITA No. 596/2017

3. This Court, on 10th July 2017, in ITA Nos. 375/2017 to 379/2017 in The Pr. Commissioner of Income Tax Central-3 v. Sheetal International Pvt. Ltd., set aside the impugned common order dated 28th October 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 569, 570, 651, ITA 596/2017

652, 928 and 929/Del/2013 for the Assessment Years ('AYs) 2004-05 and 2006-07 to 2008-09 respectively. This Court remanded the matter back to the ITAT for a decision on merits.

4. In view of above, the appeal is restored to the file of the ITAT for hearing afresh on merits on 23rd November 2017 along with other connected appeals. The ITAT shall endeavour to dispose of the appeal on merits within a period of six months thereafter.

5. The present appeal is disposed of in the above terms. S. MURALIDHAR, J.

PRATHIBA M. SINGH, J.

SEPTEMBER 08, 2017 j ITA 596/2017