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RAJIV SHAKDHER, GIRISH KATHPALIA
Principal Commissioner of Income Tax, Central-3 – Appellant
Versus
Pawansut Holding Ltd. – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM No.41738/2023 in ITA 451/2023
CM No.41740/2023 in ITA 452/2023
1. Allowed, subject to just exceptions.
CM No.41739/2023 in ITA 451/2023
CM No.41741/2023 in ITA 452/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 38 days in filing the appeals]
2. These are the applications filed 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 38 days.
3. Regarding the nature of the delay involved, we are inclined to condone the delay.
3.1. It is ordered accordingly.
4. The applications are, accordingly, disposed of.
ITA 451/2023
ITA 452/2023
5. These appeals concern Assessment Year (AY) 2012-13 [ITA No.451/2023] and AY 2013-14 [ITA No.452/2023].
6. Via the above-captioned appeals, the appellant/revenue seeks to assail a common order dated 14.12.2022.
7. Mr Gaurav Gupta, learned senior standing counsel, who appears on behalf of the appellant/revenue, does not dispute the fact that the appeal concerning substantive addition is pending adjudication before the Income Tax Appellate Tribunal [in short, "Tribunal"].
8. It is,
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 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 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 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 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 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 court's decision was influenced by the specific judgments covering the issue and the absence of substantial questions of law for consideration.
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