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$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 676/2023
THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI ..... Appellant
Through: Mr Puneet Rai, Sr. Standing Counsel
with Mr Ashvini Kumar, Mr Rishab
Nangia and Mr Nikhil Jain, Advs.
versus
HERSH WASHESHER CHADHA
..... Respondent
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Saksham Singhal and Mr Deepesh
Jain, Adv.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
01.12.2023
[Physical Hearing/Hybrid Hearing (as per request)] CM No.61985/2023 1. Allowed, subject to just exceptions. CM No.61986/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 12 days in filing the appeal] 2. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in filing the appeal. 2.1 According to the appellant/revenue, there is a delay of 20 days in filing the appeal. ITA 676/2023
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 12:44:38
Mr Ajay Vohra, learned Sr. Advocate, who appears on behalf of the respondent/assesee, says that he would not have any objection if the delay in filing the appeal is condoned. 3.1 Accordingly, the delay in filing the appeal is condoned. 4. The application is disposed of, in the aforesaid terms. ITA 676/2023 5. Arguments heard. 6. Judgment reserved. RAJIV SHAKDHER, J
GIRISH KATHPALIA, J DECEMBER 01, 2023/RY
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ITA 676/2023
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 12:44:38