What did the High Court hold?

The High Court granted the Revenue leave to file an additional affidavit within two weeks to provide material particulars for the delay condonation. The matter was listed for further hearing.

The Revenue filed an appeal with a delay of 399 days and sought condonation. The assessee argued that material particulars were not provided for the delay condonation application.

What were the issues?

Whether the delay in filing the appeal by the Revenue should be condoned, and if sufficient particulars were provided for the condonation application.

PCIT vs Ms Gupta and Co Pvt Ltd | Delhi High Court 2023

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 33/2023

PR COMMISSIONER OF INCOME TAX DELHI CENTRAL 2

..... Appellant Through: Mr Vipul Agarwal, Sr. Standing Counsel.

versus

MS GUPTA AND CO PVT LTD

..... Respondent

Through: Mr Vikas Singh Jangra, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

18.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.2231/2023

This is an application filed on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, the period of delay involved is 399 days. 3. Mr Vikas Singh Jangra, who appears on behalf of the respondent/assessee, says that since the delay is large, he would like to file a reply to the application. 3.1 It is also submitted by Mr Jangra, that material particulars have not been given, for seeking condonation of delay. 4. Mr Vipul Agarwal, learned senior standing counsel, who appears on behalf of the appellant/revenue, is given leave to file an additional affidavit, ITA 33/2023

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 14:15:50

setting forth the material particulars concerning the condonation of delay in re-filing the appeal. 4.1 The affidavit will be filed within the next two weeks. 5. Issue notice. 5.1 Mr Jangra accepts notice on behalf of the non- applicant/respondent/assessee. 6. List the application on 03.03.2023. ITA 33/2023 7. Mr Agarwal will also place on record, the proposed questions of law, which are focused and precise. 7.1 This exercise will be completed within the next two weeks. 8. List the matter on 03.03.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 18, 2023/pmc

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ITA 33/2023

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 14:15:50

PR COMMISSIONER OF INCOME TAX DELHI CENTRAL 2 vs. MS GUPTA AND CO PVT LTD

What did the High Court hold?

What were the facts?

What were the issues?

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