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RAJIV SHAKDHER, GIRISH KATHPALIA
Principal Commissioner of Income Tax (central)-3 – Appellant
Versus
Bhilwara Energy Ltd. – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J.: (Oral)
CM APPL. 38119/2023 in ITA 409/2023
CM APPL. 38122/2023 in ITA 410/2023
CM APPL. 38125/2023 in ITA 411/2023
CM APPL. 38128/2023 in ITA 412/2023
1. Allowed, subject to just exceptions.
CM APPL. 38117/2023 in ITA 409/2023
CM APPL. 38120/2023 in ITA 410/2023
CM APPL. 38123/2023 in ITA 411/2023
CM APPL. 38126/2023 in ITA 412/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 11 days in filing ITAs 409/2023 & 411/2023 and 02 days in filing ITAs 410/2023 & 412/2023]
2. These are the applications moved on behalf of the appellant/revenue seeking condonation of delay in filing the appeal.
2.1. According to the appellant/revenue, there is a delay of 2 days in filing ITAs 410/2023 & 412/2023, while in ITAs 409/2023 & 411/2023, there is a delay of 11 days.
3. For the reasons, mentioned in the applications, the delay is condoned.
4. The applications are disposed of, in the aforesaid terms.
CM APPL. 38118/2023 in ITA 409/2023
CM APPL. 38121/2023 in ITA 410/2023
CM APPL. 38124/2023 in ITA 411/2023
CM APPL. 38127/2023 in ITA 412/2023 [Applications filed on behalf of the appellant/r
The court's decision emphasized that no substantial question of law arose for consideration, leading to the dismissal of the appeals.
The absence of substantial question of law can lead to the closure of appeals.
The principle of condonation of delay and the requirement for a substantial question of law to arise for consideration in an appeal.
The court found that the issue was covered by previous judgments and no substantial question of law arose for consideration.
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's decision was influenced by the applicability of previous judgments and the absence of a substantial question of law for consideration.
The court has the discretion to condone delay in re-filing appeals and may rely on previous decisions to close appeals.
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.
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