TMI Blog2016 (1) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of 655 days on this g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent :-- ORDER CM No. 31872/2015 (for condonation of delay in re-filing the petition) ITA No. 1021/2015 CM No. 31874/2015 (for condonation of delay in re-filing the petition) ITA No. 1022/2015 1. There is an extraordinary delay of 655 days in re-filing these appeals. The explanation offered is the standard one regarding the practice directions issued by this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 19th July 2013 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 2261/Del/2010 for the Assessment Years ( AYs ) 2005-06 and 2006-07. 4. The ITAT has followed the earlier order passed by the ITAT in the case of the same Assessee for AY 2008-09 where the dismissal was on account of low tax effect. However, in the said order, the ITAT took note of the decision for AY 2004- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust has been transferred to FHL. 6. On the facts of the present case, therefore, the Court is not inclined to frame any question of law as has been urged by the Revenue. Nevertheless, the Court would leave the questions open for consideration in an appropriate case. 7. The appeals are accordingly dismissed both on grounds of the extraordinary delay of 665 days in re-filing the appeals as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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