PR. COMMISSIONER OF INCOME TAX -12 vs. MRS. JAYANTI DALMIA

$~35 & 36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 287/2023

PR. COMMISSIONER OF INCOME TAX -12 ..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Mr Pratyaksh Gupta, Jr. Standing Counsel.

versus

JAYANTI DALMIA

..... Respondent

Through: None.

+ ITA 288/2023

PR. COMMISSIONER OF INCOME TAX -12 ..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Mr Pratyaksh Gupta, Jr. Standing Counsel.

versus

MRS. JAYANTI DALMIA

..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MR JUSTICE GIRISH KATHPALIA

O R D E R %

18.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 26072/2023 in ITA 288/2023 [Application filed on behalf of the appellant seeking condonation of delay of 80 days in filing the appeal] CM No. 26013/2023 in ITA 287/2023 [Application filed on behalf of the appellant seeking condonation of delay of 160 days in re-filing the appeal] CM No. 26073/2023 in ITA 288/2023 [Application filed on behalf of the appellant seeking condonation of delay of 180 days in re-filing the appeal] 1. These are applications moved on behalf of the appellant/revenue seeking condonation of delay in filing and re-filing the appeals. ITA 287/2023 & connected appeal

page 1 of 3 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 14:02:51

1.1 According to the appellant/revenue, there is a delay of 80 days in filing ITA 288/2023, and a delay of 160 and 180 days in re-filing ITA 287/2023 and ITA 288/2023, respectively. 2. For the reasons given in the applications, the delay in filing and re- filing the appeals is condoned. 3. The applications are disposed of. 4. The registry will dispatch a copy of this order to the respondent/assessee. 5. In case the respondent/assessee has any objection, she will have liberty to approach the court for variation of the order. ITA 287/2023 ITA 288/2023 6. These are appeals concerning Assessment Year (AY) 2006-07 (in ITA 287/2023) and 2007-08 (in ITA 288/2023). 7. Challenge is laid to the orders dated 16.06.2022 (in ITA 287/2023) and 07.02.2022 (in ITA 288/2023) passed by the Income Tax Appellate Tribunal [in short, “the Tribunal”]. 8. We are informed that in a connected appeal concerning the husband of the respondent/assessee, the question of law has been framed. This appeal, we are told, is numbered as ITA 775/2018, titled The Pr. Commissioner of Income Tax – (Central)-3 v. Anurag Dalmia. 8.1 Besides this, we are told that the other connected appeal is ITA 740/2018, titled Parag Dalmia v. Commissioner of Income Tax, Circle – 1 & Anr. 9. The registry will tag the above-captioned appeals with ITA 775/2018. ITA 287/2023 & connected appeal

page 2 of 3 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 14:02:51

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 18, 2023 / tr

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ITA 287/2023 & connected appeal

page 3 of 3

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 14:02:51