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COMMISSIONER OF INCOME TAX Versus ASHIAN NEEDLES PVT. LTD.

2015 (10) TMI 809 - DELHI HIGH COURT

Condonation of delay - extraordinary delay of 344 days in re-filing the appeal - Held that:- Apart from saying that the appeals have been filed in the discharge of official duties and that some delay has taken place since the concerned officer had to perform other functions as Assessing Officer (‘AO’), there is no satisfactory explanation for the extraordinary delay. There appears to be some casualness on the part of the counsel for the Revenue in attending to the defects pointed out by the Regi .....

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efore the AO even in the form of any specific information that the Assessee had converted black money into white through an entry provider. Further, while in the notice issued to the Assessee for four years, the AO had observed that ₹ 27 lakhs, ₹ 62 lakhs, ₹ 4.80 crores and ₹ 6.96 crores respectively had escaped assessment, the additions actually made for the respective years were ₹ 27 lakhs, ₹ 10 lakhs, ₹ 1.5 crores and ₹ 10 lakhs respectively. Th .....

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Standing counsel with Mr. Nitin Gulati, Advocate. ORDER CM No. 5537/2015 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. CM No. 5538/2015 (for condonation of delay in re-filing the appeal) & ITA 226/2015 3. There is an extraordinary delay of 344 days in re-filing the appeal. The reason given for the delay is contained in para 4 of the application CM No. 5538/2015 which reads as under: 4. The in the present case, the Appeal has been retu .....

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en place on account of fact that the concerned officer has to perform other functions as Assessing Officer. The Junior Standing Counsel also took sincere steps to remove the delay, but it resulted in delay for few days. It may be very humbly stated that other appeals filed in the same format have got scrutinized and listed but this appeal however stuck into objection. 4. Apart from saying that the appeals have been filed in the discharge of official duties and that some delay has taken place sin .....

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