Commissioner Of Income Tax -Iv v. Glourious Club Pvt.Ltd.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 145/2016 & CM APPL No. 5160/2016 COMMISSIONER OF INCOME TAX -IV ..... Appellant Through: Mr. Ashok K. Manchanda, Senior Standing counsel with Ms. Lakshmi Gurung, Junior standing counsel.

versus GLOURIOUS CLUB PVT.LTD ..... Respondent

CORAM:

JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI

O R D E R

% 11.07.2016 ITA No. 145/2016 & CM APPL 5160/2016 (for delay of 405 days in refiling the appeal)

1. There is a delay of 405 days in re-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 over one year on this ground is wholly unacceptable. Consequently, the Court is not persuaded to condone the extraordinary delay of 405 days in re-filing the ITA No. 145/2016 Page 1 of 2

appeal.

2. The application bearing CM Application No. 5160 of 2016 for condonation of the delay of 405 days in re-filing the appeal is dismissed. Accordingly, the appeal is dismissed.

S. MURALIDHAR, J NAJMI WAZIRI, J JULY 11, 2016 Rm ITA No. 145/2016 Page 2 of 2