THE PR. COMMISSIONER OF INCOME TAX -7 vs. PEPSICO INDIA HOLDINGS PVT. LTD.

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ITA - 184 / 2023HC Delhi27 March 20232 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delay of 255 days in re-filing the appeal by the Revenue. The Court noted that the assessee did not oppose the application for condonation of delay. Consequently, the application for condonation of delay was disposed of. The main appeal (ITA 184/2023) was then listed for further hearing on a subsequent date, May 18, 2023, as connected matters were also scheduled for that day. No decision was made on the merits of the appeal itself, as the proceedings were at the stage of listing after condonation of delay.

What were the facts?

The appellant, Principal Commissioner of Income Tax-7 (Revenue), filed an appeal before the Delhi High Court against an order concerning Assessment Year 2016-2017. The appeal was filed with a delay of 255 days in re-filing. The respondent, Pepsico India Holdings Pvt. Ltd. (Assessee), did not oppose the Revenue's application for condonation of delay. The High Court condoned the delay and disposed of the application. The main appeal was then listed for hearing on a future date, along with connected matters.

What were the issues?

1. Whether the delay of 255 days in re-filing the appeal by the Revenue should be condoned, considering the provisions of the Income Tax Act, 1961, and relevant procedural rules. Assessee's Contention: The assessee did not oppose the Revenue's application for condonation of delay. Revenue's Contention: The Revenue filed an application seeking condonation of delay in re-filing the appeal, stating a delay of 255 days.

AI-generated summary — verify with the full judgment below

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 184/2023

THE PR. COMMISSIONER OF INCOME TAX -7..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel.

versus

PEPSICO INDIA HOLDINGS PVT. LTD. ..... Respondent

Through: Mr Anmol Anand, Advocate.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

27.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 14927/2023 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/revenue, there is a delay of 255 days. 2. Mr Anmol Anand, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the application. 3. Accordingly, the delay is condoned. 4. The application is disposed of. ITA 184/2023 5. This appeal concerns Assessment Year (AY) 2016-2017.

ITA 184/2023

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 12:44:40

6.

We are informed by the counsel for the parties, that the connected matters are listed before the Court on 18.05.2023. 7. Accordingly, list the above-captioned appeal on 18.05.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

MARCH 27, 2023 / tr

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ITA 184/2023

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 12:44:40

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