What did the High Court hold?

The High Court allowed the applications for condonation of delay in re-filing the appeals. The respondent-assessee did not oppose the prayer made by the appellant-revenue.

The appeals filed by the Revenue against a common order of the Income Tax Appellate Tribunal for Assessment Years 2013-14 and 2014-15 were delayed. The Revenue sought condonation of this delay.

What were the issues?

The primary issue was whether the delay in re-filing the appeals by the Revenue should be condoned.

PCIT vs M/S Ansal Properties and… | Delhi High Court 2023

$~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

Page 2 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

List the above-captioned appeals on 10.10.2023.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J JULY 25, 2023/RY

Click here to check corrigendum, if any

ITA 398/2023 & 399/2023

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PR. COMMISSIONER OF INCOME TAX-1 vs. M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED

What did the High Court hold?

What were the facts?

What were the issues?

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