THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI vs. HERSH WASHESHER CHADHA

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ITA - 676 / 2023HC Delhi01 December 20232 pages
For Petitioner: PUNEET RAI
AI SummaryAllowed

What did the High Court hold?

The High Court condoned the delay in filing the appeal by the revenue. Arguments were heard, and judgment was reserved.

What were the facts?

The appellant/revenue filed an appeal with a delay of 20 days. The respondent/assessee did not object to the condonation of this delay.

What were the issues?

The primary issue was whether to condone the delay in filing the appeal by the revenue.

AI-generated summary — verify with the full judgment below

$~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

3.

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

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