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2023 Supreme(Del) 4102
IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
Principal Commissioner of Income Tax-1 – Appellant
Versus
M/s Ansal Properties And Infrastructure Limited – Respondent
ITA 453 of 2023
Decided On : 17-08-2023
Important Points
Subject
Civil Law - Tax Law
Headnote
Condonation of Delay - Income Tax Appeal - The court condoned the delay of 350 days in re-filing the appeal concerning Assessment Year 2012-13. The appeal sought to assail the order passed by the Income Tax Appellate Tribunal and was closed based on the decision of the Court in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.
Fact of the Case:
The appellant/revenue sought condonation of delay of 350 days in re-filing the appeal concerning Assessment Year 2012-13.
Finding of the Court:
The court granted the condonation of delay and closed the appeal based on the decision in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.
Issues: Delay in re-filing the appeal, validity of the appeal concerning Assessment Year 2012-13.
Ratio Decidendi: The court exercised its discretion to condone the delay and relied on a previous decision to close the appeal.
Final Decision: The delay in re-filing the appeal was condoned, and the appeal was closed based on the decision in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.
Mr Sanjay Kumar, Senior Standing Counsel with Ms Hemlata Rawat and Ms Easha, Advocates, for the Appellant.
None, for the Respondent.
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.42063/2023 [Application filed on behalf of the appellant seeking condonation of delay of 350 days in re-filing the appeal]
1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal.
2. According to the appellant/revenue, there is a delay of 350 days in re- filing the appeal.
3. For the reasons given in the application, the delay in re-filing the appeal is condoned.
4. Accordingly, the application is disposed of, in the aforesaid terms.
ITA 453/2023
5. This appeal concerns Assessment Year (AY) 2012-13.
6. Via this appeal, the appellant/revenue seeks to assail the order dated 19.11.2021 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"].
7. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, fairly, states that issue raised in the instant appeal is covered by the decision of this Court rendered in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.
8. Accordingly, the appeal is closed.
