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

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ITA - 34 / 2023HC Delhi18 January 20232 pages
For Petitioner: ZOHEB HOSSAIN
AI SummaryWithdrawn

What did the High Court hold?

The High Court condoned the delay of 399 days in re-filing the appeal, as the assessee did not oppose the application. Following this, the revenue's counsel informed the Court that the tax impact of the appeal was below the monetary threshold prescribed for lodging appeals before the High Court. Consequently, the Court closed the appeal. However, the Court explicitly stated that the questions of law shall remain open. No specific findings were made on the merits of the case, as the appeal was closed on procedural grounds related to the monetary limit.

What were the facts?

The appellant, PR Commissioner of Income Tax Delhi 2, filed an application seeking condonation of delay in re-filing the appeal against an order (not specified) passed by an authority (not specified) concerning assessment year(s) (not specified). The delay in re-filing was 399 days. The respondent, MS Gupta and Co Pvt Ltd, did not oppose the application. The High Court condoned the delay. Subsequently, the appellant's counsel informed the Court that the tax impact of the appeal was below the monetary threshold for filing appeals in the High Court.

What were the issues?

1. Whether the delay in re-filing the appeal should be condoned. (Question of procedure) 2. Whether the appeal should be entertained given the tax impact is below the prescribed monetary threshold. Assessee's contentions: The assessee did not oppose the condonation of delay application. Revenue's contentions: The revenue sought condonation of delay and subsequently stated that the tax impact was below the monetary threshold for filing the appeal.

AI-generated summary — verify with the full judgment below

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 34/2023

PR COMMISSIONER OF INCOME TAX DELHI 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.2232/2023

1.

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, does not oppose the prayer made in the application. 4. Accordingly, the delay in re-filing the appeal is condoned. 5. The application is disposed of. ITA 34/2023 6. Mr Vipul Agarwal, learned senior standing counsel, who appears on behalf of the appellant/revenue, informs us that the tax impact in the above-

ITA 34/2023

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 14:16:08

captioned appeal is below the threshold monetary limit prescribed for lodging the appeal in this Court. 7. Accordingly, the appeal is closed. However, the questions of law shall remain open.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 18, 2023/pmc

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ITA 34/2023

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 14:16:08

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