Pro Commissioner Of Income Tax Central-3 v. Jindal Poly Films Ltd

$~4 & 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 9/2017, C.M. APPL.825-826/2017 + ITA 23/2017, C.M. APPL.863-864/2017 PR. COMMISSIONER OF INCOME TAX-CENTRAL-3 ..... Appellant versus JINDAL POLY FILMS LTD.

..... Respondent Through Sh. Ruchir Bhatia, Advocate.

Ms. Kavita Jha and Sh. Vaibhav Kulkarni, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 20.02.2017 C.M. APPL. 826/2017 in ITA 9/2017 C.M. APPL. 864/2017 in ITA 23/2017 There is a delay of 760 days (in ITA 9/2017) and 811 days (in ITA 23/2017) in refilling respectively.

The explanation for the delay and ground for its condonation urged by the Revenue is that though originally the appeals were filed within reasonable time, yet, the defective filing led to the return of the papers. This explanation cannot be called "sufficient cause". The applications are accordingly dismissed.

ITA 9/2017, C.M. APPL. 825/2017 ITA 23/2017, C.M. APPL. 863/2017 In view of the orders passed today in C.M. Appl.826/2017 and 864/2017, the appeals along with the pending applications are dismissed.

S. RAVINDRA BHAT, J NAJMI WAZIRI, J FEBRUARY 20, 2017/ajk