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$~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
The above-captioned applications are disposed of.
ITA 496/2023
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