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$~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
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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