2016 (9) TMI 1645 - HC - Income Tax

Delay of 620 days - grounds for condonation of delay are that there was reorganisation of the panel, that counsel did not hand over the files to the revenue s officials upon their receiving them after such reorganisation and the difficulties it underwent on account of transition during the e-filing phase. These reasons are unpersuasive they are similar to the reasons rejected in a number of other cases (See CIT vs. Dion Global Solutions Ltd. 2015 (8) TMI 175 - DELHI HIGH COURT Whether embedded software can be segregated for the purpose of separate assessment? - Issue is no longer res-integra and is the subject matter of a division bench ruling in Director of Income Tax vs. Ericsson, A.B.. 2011 (12) TMI 91 - DELHI HIGH COURT against the revenue.

Summary

The High Court of Delhi dismissed the revenue's appeals filed with a delay of 620 days, citing unpersuasive reasons for the delay. The court also noted that the issue of segregating embedded software for separate assessment has been settled in a previous ruling against the revenue. The appeals and pending applications were consequently dismissed.