2016 (1) TMI 1310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rwal, Advocates For 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der 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 2004-05 ....