COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. M/S MITSUI AND CO.

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 53/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant

Through: Ms Easha Kadian, Advocate.

versus

M/S MITSUI AND CO.

..... Respondent

Through: Mr Ved K. Jain, Advocate.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

27.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 4019/2023 1. This is an application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, there is delay of 150 days. 3. Mr Ved K. Jain, who appears on behalf of the respondent, says that he has no objection to the prayer made in the application. 4. Accordingly, for the reasons given in the application, the delay is condoned. 5. The application is disposed of in the aforesaid terms.

ITA 53/2023

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 14:25:47

ITA 53/2023 6. This appeal concerns Assessment Year (AY) 2009-2010. 7. We are told that the issue which arises for consideration in this appeal also obtains in ITA 38/2023 titled Commissioner of Income Tax (International Taxation) v. M/s Mitsui & Co. 7.1 The said appeal is listed on 31.01.2023. 8. Accordingly, list the above-captioned appeal on the same date i.e., 31.01.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 27, 2023 / tr

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ITA 53/2023

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 14:25:47