2014 (8) TMI 1091

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....uchir Bhatia, Advocate For the Respondent :Mr. Vaibhav Kulkarni, Advocate  O R D E R CM No. 10186/2014 (condonation of delay in refiling the appeal)   It is stated that due to computerization and court fee issue, delay in refiling the appeal has occurred. Counsel for the respondent states that the delay may be condoned. Noticing the reasons given in the application and no obj....

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.... been paid. The aforesaid reasoning of the Assessing Officer has been rightly rejected by the Tribunal in view of the decision of the Delhi High Court in CIT Vs. Bony Polymers P. Ltd., in ITA No. 1298 of 2011. Revenue had preferred a Special Leave to Appeal against the decision in Bony Polymers P. Ltd. (supra) but the same was dismissed by the Supreme Court after condoning the delay. It is also no....