$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 10^th February, 2026.

+ ITA 26/2026 PR COMMISSIONER OF INCOME TAX 4 NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC with Ms.

Naincy Jain, JSC.

versus HCL INFOTECH PVT LTD .....Respondent Through: Mr. Rohit Jain & Mr. Deepesh Jain, Advocates.

J U D G M E N T

DINESH MEHTA, J. (Oral CM APPL. 3575/2026 (Delay in Re-filing)

1. The instant application has been filed under Section 5 of the Limitation Act, 1963 read with Section 151 of CPC, seeking condonation of 690 days delay in re-filing the appeal.

2. For the reasons stated in the application, the delay is condoned.

3. The application is allowed.

CM APPL. 3574/2026 (Exemption)

4. Exemption allowed, subject to all just exceptions.

5. The application stands disposed of.

ITA 26/2026

6. The present appeal arises out of the order dated 15.09.2023, passed by the Income Tax Appellate Tribunal, Bench “B”, New Delhi (hereinafter referred to as the „Tribunal‟), whereby the Tribunal has rejected the appeal that was filed by the appellant against the order dated 06.06.2019, passed by the Commissioner of Income Tax (Appeals)-4, New Delhi (hereinafter referred to as „CIT(A)‟).

7. The fact