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IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
Pr. Commissioner of Income Tax-7, Delhi – Appellant
Versus
Meera Gupta – Respondent
ITA 403 of 2023, ITA 405 of 2023 and ITA 406 of 2023
Decided On : 27-07-2023
Delay Condonation - Income Tax Appeals - The court allowed the delay condonation applications moved by the appellant/revenue, as there was a delay of 89 days in filing the appeals. The appeals were closed as no substantial question of law arose for consideration, as per the findings confirmed by the Income Tax Appellate Tribunal and the judgment of the coordinate bench of the Court.
Fact of the Case:
The applications were moved on behalf of the appellant/revenue, seeking condonation of delay in filing the appeals concerning Assessment Years 2013-14, 2011-12, and 2009-10. The delay of 89 days was condoned, and the appeals were closed as no substantial question of law arose for consideration.
Finding of the Court:
The court found that no incriminating material was found in the mentioned Assessment Years, and the issue stood covered by the judgment of the coordinate bench of the Court and the Supreme Court's affirmation of the same.
Issues: The issues concerned the delay in filing the appeals and the absence of substantial questions of law arising for consideration.
Ratio Decidendi: The delay in filing the appeals was condoned, and the appeals were closed as no substantial question of law arose for consideration, based on the findings confirmed by the Income Tax Appellate Tribunal and the judgment of the coordinate bench of the Court.
Final Decision: The delay condonation applications were allowed, and the appeals were closed as no substantial question of law arose for consideration.
JUDGMENT
Rajiv Shakdher, J. (Oral):
CM No.37822/2023 in ITA No. 403/2023
CM No.37840/2023 in ITA No. 405/2023
CM No.37880/2023 in ITA No. 406/2023
1. Allowed, subject to just exceptions.
CM No. 37823/2023 in ITA No. 403/2023
CM No.37841/2023 in ITA No. 405/2023
CM No.37849/2023 in ITA No. 406/2023
2. These are applications moved on behalf of the appellant/revenue, seeking condonation of delay in filing the appeals.
2.1 According to the appellant/revenue, there is a delay of 89 days in filing the above-captioned appeals.
3. For the reasons mentioned in the application, the delay is condoned.
4. The applications are disposed of.
ITA No. 403/2023, ITA No. 405/2023 and ITA No. 406/2023
5. These appeals concern Assessment Year (AY) 2013-14 (ITA No. 403/2023), AY 2011-12 (ITA 405/2023) & AY 2009-10 (ITA 406/2023).
6. Mr Puneet Rai, learned senior standing counsel, who appears on behalf of appellant/revenue, says that as per the findings confirmed by the Income Tax Appellate Tribunal [in short, "Tribunal"] via a common judgment dated 12.10.2022, no incriminating material was found vis-a-vis in these AYs.
7. It is also not disputed that these AYs concern completed assessments.
8. Thus, even according to Mr Rai, the issue which arises in the present appeals stands covered by the judgment of the coordinate bench of this Court, rendered in Commissioner of Income Tax (Appeals) [in short, CIT(A)] Vs. Kabul Chawla, ((2016)380 ITR, 573).
9. The aforementioned judgment has been affirmed by the Supreme Court in Principal Commissioner of Income Tax, Central-3 vs Abhisar Buildwell, 2023, SCC Online SC 481.
10. Consequently, the above-captioned appeals are closed, as no substantial question of law arises for our consideration.
11. Parties will act based on the digitally signed copy of the order.
The court's decision was influenced by the absence of incriminating material in the mentioned Assessment Years and the coverage of the issue by the judgment of the coordinate bench of the Court and t....
The court has the discretion to allow condonation of delay in re-filing appeals and may grant liberty to file a writ petition based on previous judgments.
The court has the discretion to condone delay and may dispose of appeals with a caveat for further steps against the respondent/assessee in case of any deletion of substantial additions.
The court's decision was influenced by its previous ruling on a similar issue, indicating the importance of consistency in judicial decisions.
The court's decision emphasized that no substantial question of law arose for consideration, leading to the dismissal of the appeals.
The principle of condonation of delay and the requirement for a substantial question of law to arise for consideration in an appeal.
The absence of substantial question of law can lead to the closure of appeals.
The court's decision was based on the lack of substantial question of law arising for consideration and the coverage of the issue by a previous court decision.
The incriminating material found during the search must concern the assessment year in issue for the proceedings to be valid.
The presence of incriminating material and the applicability of previous judgments are crucial in determining the admissibility of an appeal.
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