PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. EMAAR MGF CONSTRUCTION PVT. LTD.

ITA - 710 / 2023HC Delhi07 December 20232 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided the appeal on its merits. The Court has acknowledged the delay of 460 days in re-filing the appeal by the appellant/revenue and has issued notice to the respondent for the application seeking condonation of delay. The Court has listed both the application for condonation of delay and the main appeal for hearing on 04.03.2024. Therefore, no finding has been reached on the substantive issues of the appeal, nor has any reasoning or ratio decidendi been established at this stage. The operative direction is to list the matter for further proceedings.

What were the facts?

The appellant, Pr. Commissioner of Income Tax - Central -1, is challenging an order dated 26.12.2019 passed by the Income Tax Appellate Tribunal (Tribunal). The appeal pertains to Assessment Year (AY) 2010-11 and is filed by the revenue against Emaar MGF Construction Pvt. Ltd. The revenue is seeking to assail the Tribunal's order. The appeal was filed with a delay of 460 days in re-filing, for which an application for condonation of delay has been filed. The High Court has issued notice to the respondent and listed the application and the appeal for hearing on 04.03.2024.

What were the issues?

1. Whether the appeal filed by the revenue is barred by limitation, considering the delay of 460 days in re-filing. The appellant (revenue) has not presented any arguments on the merits of the case in the provided text. The primary focus is on the procedural aspect of the appeal, specifically the delay in filing. The respondent (assessee) has not made any submissions as none were recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 710/2023, CM APPL. 63253/2023 & 63254/2023

PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel

versus

EMAAR MGF CONSTRUCTION PVT. LTD. ..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

07.12.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 63253/2023 [Exemption] 1. Allowed, subject to just exceptions. CM APPL. 63254/2023 [Application filed on behalf of the appellant/petitioner seeking condonation of delay of 460 days in re-filing the appeal) 2. Issue notice to respondent via all modes, including email. 3. List this application on 04.03.2024. ITA 710/2023 4. This appeal concerns Assessment Year (AY) 2010-11. 5. Via the instant appeal, the appellant/revenue seeks to assail the order dated 26.12.2019 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. ITA 710/2023

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 14:30:44

List the appeal on the same date as in the application referred to hereinabove, i.e., 04.03.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J DECEMBER 7, 2023/rk

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ITA 710/2023

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 14:30:44

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