Home › Income-Tax Act › DIT (IT) v. Western Union Financial Services Inc (2023) 459 ITR 56 / 153 taxmann.com 703 (Delhi)(HC) Editorial: Delay was condoned and the order of High Court is set aside to decide on merit, DIT (IT) v. Western Union Financial Services Inc. (2023) 459 ITR 58 /294 Taxman 704 / 333 CTR 450 (SC).

DIT (IT) v. Western Union Financial Services Inc (2023) 459 ITR 56 / 153 taxmann.com 703 (Delhi)(HC) Editorial: Delay was condoned and the order of High Court is set aside to decide on merit, DIT (IT) v. Western Union Financial Services Inc. (2023) 459 ITR 58 /294 Taxman 704 / 333 CTR 450 (SC).

S. 260A : Appeal-High Court-Delay of 1110 days-Delay was due to change in their Standing Counsel and previous counsel’s failure to inform them about appeal’s status-Delay was not condoned-Appeal was dismissed.

High Court dismissed  the application for condonation of the delay in filing the appeal, that the explanation of change of standing counsel for the Department and the failure by the earlier counsel to inform the Department about the appeal lying in defect was not tenable. It was not possible to accept that no one in the Department followed up on the filing of appeals and allowed a period of almost three years to elapse before the appeal could be refiled. The application for condonation of the delay of 1110 days in refiling the appeal is dismissed.