Loading judgment…
No AI summary yet for this case.
$~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
Click here to check corrigendum, if any
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