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$~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
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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