PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S AVANTHA REALTY LTD

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ITA/236/2023HC DelhiDLHC01001849202221 April 2023Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court allowed the revenue's application for condonation of delay in re-filing the appeal. However, the court noted the submission by the revenue's counsel that the Jurisdictional Assessing Officer (JAO) who framed the assessment order was located outside the territorial jurisdiction of the Delhi High Court. Based on this, the revenue sought to withdraw the appeal with liberty to approach the appropriate High Court. The High Court, therefore, dismissed the appeal as withdrawn, granting the appellant/revenue liberty to approach the appropriate High Court as per law. No decision was made on the merits of the case.

What were the facts?

The appellant, Pr. Commissioner of Income Tax (Central)-2, filed an appeal before the Delhi High Court challenging an order dated 25.10.2021 passed by the Income Tax Appellate Tribunal (ITAT). The appeal pertains to Assessment Year 2012-2013 and concerns the respondent, M/s Avantha Realty Ltd. The revenue sought condonation of a 200-day delay in re-filing the appeal, which was allowed. However, the revenue's counsel informed the court that the Jurisdictional Assessing Officer (JAO) who framed the assessment order was located outside the territorial jurisdiction of the Delhi High Court. Consequently, the revenue had instructions to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the revenue before the Delhi High Court is maintainable given that the Jurisdictional Assessing Officer (JAO) who framed the assessment order is located outside the territorial jurisdiction of the Delhi High Court. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The revenue argued that since the JAO who framed the assessment order is located outside the territorial jurisdiction of the Delhi High Court, the appeal should be withdrawn with liberty to approach the appropriate High Court.

AI-generated summary — verify with the full judgment below

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 236/2023

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel.

versus

M/S AVANTHA REALTY LTD

..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

21.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 19773/2023 1. Allowed, subject to just exceptions. CM APPL. 19774/2023 [Application filed on behalf of the appellant seeking condonation of delay of 200 days in re-filing the appeal] 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/assessee, there is a delay of 200 days. 2. For the reasons given in the application, the delay is condoned. 3. The application is disposed of. ITA 236/2023 4. This appeal concerns Assessment Year (AY) 2012-2013. ITA 236/2023

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 29/05/2026 at 16:39:24

5.

Via this appeal challenge is laid to the order dated 25.10.2021 passed by the Income Tax Appellate Tribunal [in short, “ITAT”]. 6. Mr Sanjay Kumar, Sr. Standing Counsel, who appears on behalf of the appellant/revenue, says that since the Jurisdictional Assessing Officer (JAO) who framed the assessment order is located outside the territorial jurisdiction of this court, he has instructions to withdraw the above- captioned appeal, with liberty to approach the appropriate High Court. 7. Accordingly, the appeal is dismissed as withdrawn, with liberty to the appellant/revenue to approach the appropriate High Court, albeit, as per law.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

APRIL 21, 2023 / tr

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ITA 236/2023

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 29/05/2026 at 16:39:24

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