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

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ITA - 500 / 2022HC Delhi02 December 20222 pages
For Petitioner: VIBHOOTI MALHOTRA

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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

7.

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