What did the High Court hold?

The Delhi High Court acknowledged that the ITAT order was based on the precedent case. Consequently, the High Court closed the appeal, accepting the Revenue's submission.

The Revenue filed an appeal against an ITAT order, seeking condonation of delay. The Revenue stated that the issue in the appeal was covered by a previous judgment of the Delhi High Court in the case of Commissioner of Income Tax (Central)-III vs. Kabul Chawla.

What were the issues?

Whether the ITAT order was correctly decided based on the precedent judgment of the Delhi High Court in Commissioner of Income Tax (Central)-III vs. Kabul Chawla.

PCIT vs Smt. Ginni Devi | Delhi High Court 2022

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 516/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, (OSD), CENTRAL-3

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.

versus

SMT. GINNI DEVI

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE VIKAS MAHAJAN

O R D E R %

07.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.52664/2022 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing. CM Appl.52665/2022[Application filed on behalf of the appellant seeking condonation of delay of 54 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, the delay involved is 54 days. 4. For the reasons stated in the application, the delay is condoned. 5. The application is, accordingly, disposed of. ITA 516/2022 6. Mr Ruchir Bhatia, who appears on behalf of the appellant/revenue, ITA 516/2022

1/2 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 14:04:28

says that the issue raised in the instant appeal is covered by the judgment dated 28.08.2015, rendered by a coordinate bench of this court in ITA nos.707/2014, 709/2014 & 713/2014, titled Commissioner of Income Tax (Central)-III vs. Kabul Chawla. 7. Concededly, the order impugned in the instant appeal i.e., the order dated 16.08.2021 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”] in ITA No.3239/Del/2017, is founded on the aforesaid judgment of the coordinate bench. 8. Accordingly, the above-captioned appeal is closed. 9. The Registry will dispatch a copy of the order passed today to the respondent/assessee at the address given in the memo of parties, as also via email.

RAJIV SHAKDHER, J

VIKAS MAHAJAN, J

DECEMBER 7, 2022/pmc

Click here to check corrigendum, if any

ITA 516/2022

2/2

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 14:04:28

PRINCIPAL COMMISSIONER OF INCOME TAX, (OSD), CENTRAL-3 vs. SMT. GINNI DEVI

What did the High Court hold?

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What were the issues?

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