PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. PEPSICO INDIA HOLDING PVT LTD

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ITA - 496 / 2023HC Delhi01 September 20232 pages
For Petitioner: PUNEET RAI
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court condoned the delay in filing and re-filing the appeal. The court issued notice and listed the appeal for further hearing.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, filed an appeal with a delay of 12 days and 56 days in re-filing. The respondent, PepsiCo India Holding Pvt Ltd, did not oppose the condonation of delay.

What were the issues?

The primary issue was whether to condone the delay in filing the appeal. The court also noted that the appeal raises an issue that arises in other related matters.

AI-generated summary — verify with the full judgment below

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 496/2023

PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant

Through: Mr Puneet Rai, Sr Standing Counsel

with Mr Ashvini Kumar, Ms Madhavi

Shukla, Standing Counsels along with

Mr Nikhil Jain, Adv.

versus

PEPSICO INDIA HOLDING PVT LTD ..... Respondent Through: Mr Deepak Chopra, Adv with Mr Anmol Anand, Ms Priya Tandon, Ms Sheetal Kandpal

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

01.09.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 45100/2023 1. Allowed, subject to just exceptions. CM No.45101/2023 [Application filed on behalf of the appellant seeking condonation of delay of 12 days in filing the appeal] CM No.45102/2023 [Application filed on behalf of the appellant seeking condonation of delay of 56 days in re-filing the appeal] 2. The above-captioned applications have been filed on behalf of the appellant seeking condonation of delay 12 days in filing and 56 days in re- filing the appeals. 3. Mr Deepak Chopra, learned counsel, who appears on behalf of respondent, does not oppose the prayers made in the above-captioned applications. Accordingly, the delay is condoned. ITA 496/2023

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 12:30:53

4.

The above-captioned applications are disposed of.

ITA 496/2023

5.

We are informed by counsel for parties that the issue which arises for consideration in the above-captioned appeal, also arises in certain other matters, including ITA No. 152/2023. 6. Accordingly, issue notice. 6.1 Mr Deepak Chopra, learned senior standing counsel, accepts notice on behalf of the respondent/assessee. 7. List the above-captioned appeal on 01.12.2023.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J SEPTEMBER 1, 2023/as

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ITA 496/2023

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 12:30:53

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