Commissioner of Income Tax- III v. Shubhani Engineering & Consultant Pvt. Ltd

ORDER %

09.11.2016 ITA No. 704/2016 & CM Nos. 37497/2016 rexemption) & 37498/2016 Ccondonation of delay of 997 days in re-filing) ITA No. 705/2016 & CM No. 37499/2016 ^condonation of delay of 997 days in re-filingl ITA No. 706/2016 & CM Nos. 37500/2016 rexemption) & 37501/2016 ^condonation of delay of 997 days in re-fllingl The Revenue is aggrieved by a common order of the Income Tax Appellate Tribunal of three assessment years. At the outset we notice that the appeals are hopelessly time barred; Revenue has expended over 900 days in re-filing the appeals. The explanation given is that the official panel was changed and that there was an unusual pendency of cases. This can hardly be categorized as sufficient cause warranting condonation of delay. The applications for condonation of delay are, accordingly, dismissed. That means that appeals too are, accordingly, dismissed. S. RAVINDRA BHAT, J NOVEMBER 09, 2016/kk NAJMI WAZIRI, J

> $-2-4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 704/2016 COMMISSIONER OF INCOME TAX- III Appellant Through: Mr. Dileep Shivpuri, Sr. Standing Counsel with Mr. Sanjay Kumar and Mr. Vikrant A. Maheshwari, Advs. versus SHUBHANI ENGINEERING & CONSULTANT PVT. LTD. Respondent Through + ITA 705/2016 COMMISSIONER OF INCOME TAX- III Appellant Through: Mr. Dileep Shivpuri, Sr. Standing Counsel with Mr. Sanjay Kumar and Mr. Vikrant A. Maheshwari, Advs. versus SHUBHANI ENGINEERING & CONSULTANT PVT. LTD. Respondent Through + ITA 706/2016 COMMISSIONER OF INCOME TAX- III Appellant Through: Mr. Dileep Shivpuri, Sr. Standing Counsel with Mr. Sanjay Kumar and Mr. Vikrant A. Maheshwari, Advs. versus SHUBHANI ENGINEERING & CONSULTANT PVT. LTD. Respondent Through CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMIWAZIRI