What did the High Court hold?

The High Court condoned the delay in filing the appeal, subject to the appellant filing certified copies of the orders. The court also issued notice in the appeal and listed it for further hearing.

The appellant, Pr. Commissioner of Income Tax-7, Delhi, filed an appeal before the High Court. The appeal was filed with a delay of 42 days in filing and 80 days in re-filing.

What were the issues?

The primary issue was whether the delay in filing the appeal should be condoned. The court also noted a cross-appeal filed by the respondent.

PCIT vs Sony India Pvt. Ltd | Delhi High Court 2023

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 551/2023

PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant Through: Mr Puneet Rai, Sr Standing Counsel with Mr Ashvini Kumar, Ms Madhavi Shukla, Standing Counsels along with Mr Nikhil Jain, Adv.

versus

SONY INDIA PVT. LTD.

..... Respondent Through: Mr Nageswar Rao, Mr Parth and Ms Mehar Verma, Adv. CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

25.09.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 49716/2023 1. Allowed, subject to the appellant filing certified copies of the orders, at least three days before the next date of hearing. ITA 551/2023 and CM No.49717-18/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 42 days in filing and 80 days in re-filing the appeal] 2. We are informed that cross appeal has been filed by the respondent/assessee, which was numbered as ITA 177/2023. 2.1 We are also told that notice has been issued in the said appeal. 3. Accordingly, issue notice in the above-captioned appeal and the accompanying applications. ITA 551/2023

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 12:43:57

Mr Nageswar Rao, learned counsel, accepts notice on behalf of the respondent/assessee. 5. List the aforementioned appeal on 26.03.2024 alongwith ITA 177/2023. 6. Counsel for the parties will also file their written submissions not exceeding three (3) pages each, at least five days before the next date of hearing.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J SEPTEMBER 25, 2023/as

ITA 551/2023

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 12:43:57

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

What did the High Court hold?

What were the facts?

What were the issues?

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