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RAJIV SHAKDHER, GIRISH KATHPALIA
Commissioner of Income Tax (international Taxation)-2 – Appellant
Versus
L. G. Electronics Inc. Korea – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM No.39039/2023 in ITA No. 420/2023
CM No.39067/2023 in ITA No. 421/2023
1. Allowed, subject to just exceptions.
CM No.39040/2023 in ITA No.420/2023 & CM No. 39068/2023 in ITA No. 421/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 60 days in re filing the appeals]
2. These are the applications moved on behalf of the appellant/revenue, seeking condonation of delay in re-filing the appeals.
2.1. It is the appellant/revenue's contention that there is a delay of 60 days in re-filing, qua the above-captioned appeals.
3. Mr Rohan Khare, learned counsel, who appears on behalf of the respondent/assessee, says that he has no objection if the court were to condone the delay in re-filing.
4. It is ordered accordingly.
5. The above-captioned applications are disposed of.
ITA 420/2023 & ITA 421/2023
6. These appeals concern Assessment Year (AY) 2015-16 [ITA 420/2021] and AY 2016-17 [ITA 421/2023].
7. Via these appeals, the appellant/revenue seeks to assail the order dated 31.10.2022, passed by the Income Tax Appellate Tribunal [in short, "Tribunal"] in MA Nos. 276/Del/2022, SA No.128/Del/2022 & MA No. 277/Del/202
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 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 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 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 based on the lack of substantial question of law arising for consideration and the coverage of the issue by a previous court decision.
The court's decision was influenced by its previous ruling on a similar issue, indicating the importance of consistency in judicial decisions.
The absence of substantial question of law can lead to the closure of appeals.
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 influenced by the specific judgments covering the issue and the absence of substantial questions of law for consideration.
The incriminating material found during the search must concern the assessment year in issue for the proceedings to be valid.
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