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IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
Commissioner of Income Tax (international Taxation)-2 – Appellant
Versus
L. G. Electronics Inc. Korea – Respondent
ITA 420 of 2023 & ITA 421 of 2023
Decided On : 02-08-2023
Condonation of Delay - Income Tax Appeals - The court allowed the applications seeking condonation of delay in re-filing the appeals, as there was a delay of 60 days and the respondent had no objection to condone the delay.
Fact of the Case:
The appeals concerned Assessment Year 2015-16 and 2016-17, and the appellant/revenue sought to challenge the order passed by the Income Tax Appellate Tribunal.
Finding of the Court:
The court closed the appeals with liberty to the appellant/revenue to prefer a writ petition, citing a previous judgment and granting the appellant/revenue the opportunity to file a writ petition.
Issues: Delay in re-filing the appeals, challenge to the order of the Income Tax Appellate Tribunal, and the applicability of a previous judgment.
Ratio Decidendi: The court decided to allow the condonation of delay and closed the appeals with liberty to file a writ petition based on the judgment of a previous case.
Final Decision: The appeals were closed with liberty to the appellant/revenue to prefer a writ petition.
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/2022, SA No.129/Del/2022.
8. It is correctly pointed out by the counsel for the parties that in ITA No. 338/2023, which was preferred by the appellant/revenue in the respondent/assessee's case concerning AY 2017-18, this Court had closed the appeal, and granted liberty to the appellant/revenue to file a writ petition, in view of the judgment of the Full Bench of this Court dated 06.08.2010, passed in a bunch of appeals, including ITA 724/2010, titled Lachman Dass Bhatia Vs. Assistant Commissioner of Income Tax.
9. It is ordered accordingly, in the above-captioned appeals as well.
10. The above-captioned appeals are closed, with liberty to the appellant/revenue to prefer a writ petition.
11. Parties will act based on the digitally signed copy of the order.
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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