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$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 236/2023
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel.
versus
M/S AVANTHA REALTY LTD
..... Respondent
Through: None.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
O R D E R %
21.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 19773/2023 1. Allowed, subject to just exceptions. CM APPL. 19774/2023 [Application filed on behalf of the appellant seeking condonation of delay of 200 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/assessee, there is a delay of 200 days. 2. For the reasons given in the application, the delay is condoned. 3. The application is disposed of. ITA 236/2023 4. This appeal concerns Assessment Year (AY) 2012-2013. ITA 236/2023
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 14:16:21
Via this appeal challenge is laid to the order dated 25.10.2021 passed by the Income Tax Appellate Tribunal [in short, “ITAT”]. 6. Mr Sanjay Kumar, Sr. Standing Counsel, who appears on behalf of the appellant/revenue, says that since the Jurisdictional Assessing Officer (JAO) who framed the assessment order is located outside the territorial jurisdiction of this court, he has instructions to withdraw the above- captioned appeal, with liberty to approach the appropriate High Court. 7. Accordingly, the appeal is dismissed as withdrawn, with liberty to the appellant/revenue to approach the appropriate High Court, albeit, as per law.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
APRIL 21, 2023 / tr
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ITA 236/2023
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 14:16:21