COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) vs BHARTI AIRTEL LIMITED (Supreme Court)

Court: Supreme Court
Head Notes:

Condonation of Delay

A decision was taken by the Department not to file an appeal against the impugned order of the ITAT. It was only after coming to know that in the case of M/s Vodafone South Limited, the ITAT, Bangalore Bench had given a decision in favour of the Department that as an afterthought it was decided to file an appeal in the instant case. We do not think that the said explanation has any merit in explaining the delay in filing the appeal before the High Court and neither can it be construed to be a sufficient cause for condoning the same.

Law:
Section(s): 260A
Counsel(s): For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Prashant Singh Ii, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Rajeev Ranjan, Adv. Mr. Hemant Kumar, Adv. Mr. Rohit Verma, Adv. For Respondent(s) Mr. Sachit Jolly, Adv.
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Uploaded By Advocate Swati Khandelwal
Date of upload: April 25, 2024

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