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13.09.2011
Present: Mr.Kamal Sawhney, Adv. for the Appellant/Revenue.
Mr.M.S.Syali, Sr.Adv. with Ms.Mahua Kalra, Ms.Husnal
Syali and Mr.Rahul Sateeja, Advocates for the
Respondent/Assessee.
CM No.5578/2011 (for Condonation of Delay of 473 days in re- filing the appeal)
There is a delay of 473 days in re-filing the appeal. The only explanation given is that the paper book was sent to the
^ Department as there was an objection raised regarding the dim b annexures.
We fail to appreciate that it took one and half years to type the annexures.
We may also note that the expense in issue is only to the tune of Rs.1,13,000/- on purchase and maintenance of software and thus the tax effect is much below 4 lakhs'
Dismissed.
+ ITA No.546/2011 t * Dismissed in view of what we have observed aforesaid.
F*
SANJAY KISHAN KAUL, J.
?%*Uy'-u*/
SEPTEMBER 13, 2OII dm
RAJIV SHAKDHER, J.
2011:DHC:11871-DB
Present: Mr.Kamal Sawhney, Adv. for the Appellant/Revenue.
Mr.M.S.Syali, Sr.Adv. with Ms.Mahua Kalra, Ms.Husnal
Syali and Mr.Rahul Sateeja, Advocates for the
Respondent/Assessee.
CM No.5578/2011 (for Condonation of Delay of 473 days in re- filing the appeal)
There is a delay of 473 days in re-filing the appeal. The only explanation given is that the paper book was sent to the
^ Department as there was an objection raised regarding the dim b annexures.
We fail to appreciate that it took one and half years to type the annexures.
We may also note that the expense in issue is only to the tune of Rs.1,13,000/- on purchase and maintenance of software and thus the tax effect is much below 4 lakhs'
Dismissed.
+ ITA No.546/2011 t * Dismissed in view of what we have observed aforesaid.
F*
SANJAY KISHAN KAUL, J.
?%*Uy'-u*/
SEPTEMBER 13, 2OII dm
RAJIV SHAKDHER, J.
2011:DHC:11871-DB
JUDGMENT