PRINCIPAL COMMISSIONER OF INCOME TAX (CETRAL) -3 vs. M/S RAMPRASTHA PROMOTERS AND DEVELOPER PVT. LTD.
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
Click here to check corrigendum, if any
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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