Commissioner Of Income Tax (Central)-I v. Shri Suresh Nanda
$~3 to 5 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 760/2016, C.M. APPL.40369/2016 COMMISSIONER OF INCOME TAX (CENTRAL) ..... Appellant versus SHRI SURESH NANDA ..... Respondent + ITA 761/2016, C.M. APPL.40370-40371/2016 COMMISSIONER OF INCOME TAX (C)-I ..... Appellant versus SHRI SURESH NANDA ..... Respondent + ITA 762/2016, C.M. APPL.40372-40373/2016 COMMISSIONER OF INCOME TAX (CENTRAL)-I..... Appellant versus SHRI SURESH NANDA ..... Respondent + ITA 847/2016, C.M. APPL.44039-44040/2016 COMMISSIONER OF INCOME TAX (CENTRAL)-I..... Appellant versus SHRI SURESH NANDA ..... Respondent Through: Sh. Sandeep Kapur and Ms. Apoorva Pandey, Advocates, for respondent in Item Nos. 3 to 5 and 39.
Dileep Shivpuri, Sr. Standing Counsel with Sh. Sanjay Kumar, Jr. Standing Counsel and Sh.
Vikrant. A. Maheshwari, Advocate, for appellant in Item Nos. 3 to 5 and 39.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI
O R D E R
% 28.11.2016 C.M. APPL.40369/2016 IN ITA 760/2016 C.M. APPL. 40371/2016 IN ITA 761/2016 C.M. APPL. 40373/2016 IN ITA 762/2016 C.M. APPL.44039-44040/2016 IN ITA 847/2016 The appeals have been refiled after an inordinate delay of 647
days (in ITA 760/2016, ITA 762/2016 & ITA 847/2016) and 686 days (in ITA 761/2016). The explanation too is unsatisfactory. Much less, it does not meet with the requirements of what constitutes "sufficient cause". The applications for condonation of delay are, therefore, rejected.
ITA 760/2016 ITA 761/2016, C.M. APPL.40370/2016 ITA 762/2016, C.M. APPL.40372/2016 ITA 847/2016, C.M. APPL.44039/2016 The Court further notices that the question involved is whether the assessee could be called a "Resident Indian" to be obliged to file returns. The question has been concluded for another year AY 2007-08 where it was held that the assessee was not liable to report his earnings in India [in Commissioner of Income Tax (C)-I v. Shri Suresh Nanda (ITA Nos. 715/2014, 722/2014 & 723/2014, decided on 27.05.2015)]. We also notice that for another year, i.e. AY 2004-05, the same view was reiterated in Commissioner of Income Tax (C)-I v. Shri Suresh Nanda [ITA 29/2016, decided on 22.01.2016]. No question of law, therefore, arises. The appeals are accordingly dismissed along with the pending applications. S. RAVINDRA BHAT, J NAJMI WAZIRI, J NOVEMBER 28, 2016/ajk