PRINCIPAL COMMISSIONER OF INCOME TAX (CETRAL) -3 vs. M/S RAMPRASTHA PROMOTERS AND DEVELOPER PVT. LTD.

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ITA - 682 / 2023HC Delhi04 December 20232 pages
For Petitioner: ABHISHEK
AI SummaryPartly Allowed

What did the High Court hold?

The High Court condoned the delay of 6 days in filing the appeal. The application for condonation of delay in re-filing was allowed, subject to the appellant filing legible copies of annexures.

What were the facts?

The appellant, Principal Commissioner of Income Tax, filed an appeal with a delay of 6 days. An additional application was filed seeking condonation of delay in re-filing the appeal by 176 days.

What were the issues?

The primary issue was whether the delay in filing and re-filing the appeal should be condoned by the High Court.

AI-generated summary — verify with the full judgment below

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 682/2023 & CM Nos.62185-87/2023

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) -3

..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Parth Semwal, Standing Counsel.

versus

M/S RAMPRASTHA PROMOTERS AND DEVELOPERS PVT. LTD.

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

04.12.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM No.62185/2023 [Application filed on behalf of the appellant seeking condonation of delay of 6 days in filing the appeal] 1. This is an application seeking condonation of delay in filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 6 days in filing the appeal. 2. Having regard to the period involved, the delay is condoned. 3. The application is, accordingly, disposed of. CM No.62187/2023 4. Allowed, subject to the appellant filing legible/translated copies of the annexures, at least three days before the next date of hearing.

ITA 682/2023

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 14:02:24

ITA 682/2023 & CM No.62186/2023 [Application filed on behalf of the appellant seeking condonation of delay of 176 days in re-filing the appeal] 5. Issue notice to the respondent via all modes, including e-mail. 6. List the matter on 15.03.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

DECEMBER 4, 2023

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ITA 682/2023

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 14:02:24

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