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IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
Principal Commissioner of Income Tax-1 – Appellant
Versus
M/s Ansal Properties And Infrastructure Limited – Respondent
ITA 453 of 2023
Decided On : 17-08-2023
Condonation of Delay - Income Tax Appeal - The court condoned the delay of 350 days in re-filing the appeal concerning Assessment Year 2012-13. The appeal sought to assail the order passed by the Income Tax Appellate Tribunal and was closed based on the decision of the Court in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.
Fact of the Case:
The appellant/revenue sought condonation of delay of 350 days in re-filing the appeal concerning Assessment Year 2012-13.
Finding of the Court:
The court granted the condonation of delay and closed the appeal based on the decision in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.
Issues: Delay in re-filing the appeal, validity of the appeal concerning Assessment Year 2012-13.
Ratio Decidendi: The court exercised its discretion to condone the delay and relied on a previous decision to close the appeal.
Final Decision: The delay in re-filing the appeal was condoned, and the appeal was closed based on the decision in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.42063/2023 [Application filed on behalf of the appellant seeking condonation of delay of 350 days in re-filing the appeal]
1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal.
2. According to the appellant/revenue, there is a delay of 350 days in re- filing the appeal.
3. For the reasons given in the application, the delay in re-filing the appeal is condoned.
4. Accordingly, the application is disposed of, in the aforesaid terms.
ITA 453/2023
5. This appeal concerns Assessment Year (AY) 2012-13.
6. Via this appeal, the appellant/revenue seeks to assail the order dated 19.11.2021 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"].
7. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, fairly, states that issue raised in the instant appeal is covered by the decision of this Court rendered in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.
8. Accordingly, the appeal is closed.
The principle of condonation of delay and the requirement for a substantial question of law to arise for consideration in an appeal.
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 absence of substantial question of law can lead to the closure of appeals.
The court's decision was based on the absence of a substantial question of law for consideration in the appeal.
The court's decision was influenced by its previous ruling on a similar issue, indicating the importance of consistency in judicial decisions.
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 main legal point established in the judgment is the requirement to calculate the tax effect separately for every assessment year and to file appeals based on the tax effect in the relevant assess....
The court upheld the Tribunal's decision to recall its order based on the respondent/assessee's claim of not receiving the notice of hearing and emphasized the requirement for parties to move the for....
The court's decision emphasized that no substantial question of law arose for consideration, leading to the dismissal of the appeals.
The incriminating material found during the search must concern the assessment year in issue for the proceedings to be valid.
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