$~104 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 124/2026 & CM APPL. 9589/2026 PR. COMMISSIONER OF INCOME TAX 10 .....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs versus BAL KISHAN ARORA .....Respondent Through: Mr. A.K.Babbar, Mr. V.K.Sabharwal and Mr. Bharat Tierpathi, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 11.02.2026 CM APPL. 9588/2026 (Delay in refiling)

1. For the reasons stated and considering the submissions made by Ms. Naincy Jain, learned Junior Standing Counsel that the delay of 154 days in refiling the application was due to certain issues in their office and attributable to the office clerk, the delay of 154 days in refiling the appeal is condoned.

2. The application stands disposed of.

CM APPL. 9587/2026 (Delay in filing)

3. Ms. Naincy Jain, learned Junior Standing Counsel for the appellant submitted that because of the administrative reasons and getting the instructions belatedly from the Department, the delay of 15 days has occurred in filing the appeal.

4. Learned counsel for the respondent opposed the application vehemently by contending that the delay is of more days and the