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$~85 & 86 * IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 398/2023
PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemalata Rawat, Jr. Standing Counsel.
versus
M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED ..... Respondent
Through: Mr Tapas Ram Misra, Adv.
+ ITA 399/2023
PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant
Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemalata Rawat, Jr. Standing Counsel.
Versus
M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED ..... Respondent
Through: Mr Tapas Ram Misra, Adv.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
25.07.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.37207/2023 in ITA 399/2023 1. Allowed, subject to the appellant filing legible copies of the ITA 398/2023 & 399/2023
Page 1 of 3 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:50
annexures, at least three (3) days before the next date of hearing. CM APPL. 37206/2023 in ITA 398/2023 [Applications filed on behalf of the appellant/revenue, seeking condonation of delay of 220 days in re- filing the appeal] CM APPL. 37208/2023 in ITA 399/2023 [Applications filed on behalf of the appellant/revenue, seeking condonation of delay of 322 days in re- filing the appeal] 2. These are the applications moved on behalf of the appellants/revenue, seeking condonation of delay in re-filing the appeals. 2.1 Mr Tapas Ram Misra, learned counsel, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the applications. 3. Accordingly, the prayers made therein are allowed. 4. The applications are disposed of.
ITA 398/2023 & ITA 399/2023
These appeals concern Assessment Year (AY) 2013-14 (ITA No. 398/2023) and AY 2014-15 (ITA No. 399/2023). 6. These appeals assail a common order dated 23.02.2023, passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 7. Counsel for the parties say that they will file their respective written submissions, not exceeding three (3) pages each, at least five (5) before next date of hearing. 8. Statement of counsel for the parties is taken on record.
ITA 398/2023 & 399/2023
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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:50
List the above-captioned appeals on 10.10.2023.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J JULY 25, 2023/RY
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ITA 398/2023 & 399/2023
Page 3 of 3 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:50