What did the High Court hold?

The Delhi High Court condoned the delay of 81 days in re-filing the appeal. The court also issued notice to the respondent assessee and listed the appeal for further hearing.

The Revenue filed an appeal against an ITAT order dated 31.08.2020 concerning Assessment Year 2002-2003. There was a delay of 81 days in re-filing the appeal.

What were the issues?

The primary issue is the condonation of delay in filing the appeal. The substantive appeal issues are yet to be adjudicated.

PCIT vs M/S Ifci Ltd | Delhi High Court 2022

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 500/2022

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4

..... Appellant

Through: Mr Abhishek Maratha, Sr. Standing

Counsel.

versus

M/S IFCI LTD

......Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

02.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 52165/2022 1. Allowed, subject to just exceptions. CM APPL. 52166/2022 [Application filed on behalf of the appellant seeking condonation of delay of 81 days in re-filing the appeal] 2. This is an application seeking condonation of delay in re-filing the appeal. 3. According to the appellant/revenue, there is delay of 81 days. 4. For the reasons given in the application, the delay is condoned. 5. The application is disposed of. ITA 500/2022 6. This appeal is directed against the order dated 31.08.2020 passed by the Income Tax Appellate Tribunal [in short, “the Tribunal”]. 6.1 The Assessment Year (AY) in issue is AY 2002-2003. ITA 500/2022

page 1 of 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 16:48:30

The issue which arises in the present appeal is similar to the issue which obtains in ITA 499/2022, which is also listed on our board today. 7.1 We have issued notice in the said appeal. 8. Accordingly, issue notice in the instant appeal as well, to the respondent/assessee, via all modes, including e-mail. 9. List the appeal on 06.04.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

DECEMBER 2, 2022 / tr

Click here to check corrigendum, if any

ITA 500/2022

page 2 of 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 16:48:30

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4 vs. M/S IFCI LTD

What did the High Court hold?

What were the facts?

What were the issues?

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