What did the High Court hold?

The High Court condoned the delay in re-filing the appeal. The court noted that the issue in the current appeal was covered by previous orders concerning the same assessee.

The Revenue filed an appeal against an Income Tax Appellate Tribunal order with a significant delay of 300 days. The assessee did not oppose the condonation of delay.

What were the issues?

Whether the appeal filed by the revenue should be admitted despite a substantial delay, and if the issue is covered by previous judicial pronouncements.

PCIT vs Late Smt. Bhawna Gupta (Through… | Delhi High Court 2023

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 277/2023

THE PR. COMMISSIONER OF INCOME TAX -15..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Mr Shlok Chandra and Ms Priya Sarkar, Standing Counsel.

versus

LATE SMT. BHAWNA GUPTA (THROUGH LEGAL HEIR SH. SAMEER GUPTA)

..... Respondent Through: Mr Ved Kumar Jain with Mr Nischay Kantoor, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

15.05.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM Appl.24993/2023 [Application filed on behalf of the appellant seeking condonation of delay of 300 days in re-filing the appeal] 1. This is an application filed on behalf the appellant/revenue seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, there is a delay of 300 days. 3. Mr Jain, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the application. 4. Delay is condoned. The application is, accordingly, closed. ITA 277/2023 5. This appeal concerns Assessment Year (AY) 2012-13. ITA 277/2023

1/2 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 14:00:54

The appellant/revenue seeks to assail the order dated 17.02.2021 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 7. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, as well as Mr Ved Jain, who appears on behalf of the respondent/assessee, have drawn our attention to the order dated 15.11.2021 passed in ITA 36/2020, titled The Pr. Commissioner of Income Tax-Central-1 vs. Late Smt. Bhawana Gupta (Through Legal Heir, Sh. Sameer Gupta), concerning the respondent/assessee and the order dated 12.02.2018 passed in ITA 169/2019, titled Principal Commissioner of Income Tax (Central)-1 vs. Sameer Gupta. 8. Counsel for the parties says that the issue which arises in the instant petition stands covered against the appellant/revenue. 9. The appeal is, accordingly, closed, as no substantial question of law arises for our consideration.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 15, 2023/pmc

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ITA 277/2023

2/2 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 14:00:54

THE PR. COMMISSIONER OF INCOME TAX -15 vs. LATE SMT. BHAWNA GUPTA (THROUGH LEGAL HEIR SH. SAMEER GUPTA)

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