PCIT-7, DELHI vs. M/S SHARDHA MH ONE TV NETWORK PVT LTD

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ITA - 195 / 2023HC Delhi06 September 20232 pages
For Petitioner: SUNIL KUMAR AGARWAL
AI SummaryRemanded

What did the High Court hold?

The Court directed the Revenue to take steps for service on the assessee and listed the matter for further hearing. The Revenue was also asked to file a written note and obtain statutory records.

What were the facts?

The Revenue filed an appeal with a delay of 65 days. The Court noted that the process fee was not filed and directed fresh notice to the assessee. The appeal was listed for further proceedings.

What were the issues?

The primary issue is the delay in filing the appeal by the Revenue and ensuring proper service on the assessee for the appeal to be heard.

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 195/2023 & CM APPL. 15572/2023

PCIT-7, DELHI

..... Appellant Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandya, Standing Counsel and Mr Utkarsh Tiwari, Adv.

versus

M/S SHARDHA MH ONE TV NETWORK PVT LTD.... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

06.09.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM No.15572/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 65 days in filing the appeal] 1. The report of the Registry is that the process fee is not filed. 2. On steps being taken, fresh notice shall be issued to the non- applicant/respondent, i.e., the assessee in the above-captioned application via all modes, including e-mail. 3. List the application on 09.10.2023 before the concerned Registrar. 4. List the matter before the Court on 20.03.2024.

ITA 195/2023

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 12:50:15

ITA 195/2023 5. Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the appellant/revenue says, that he will make further attempts to obtain statutory records and have them filed with the Registry of this Court. 5.1 Furthermore, Mr Agarwal says that he will file the written note, as indicated in the order dated 29.03.2023. 6. The Registry will ensure that the order dated 29.03.2023 and the order passed today will accompany the notice issued to the respondent/assessee in CM No.15572/2023. 7. List the matter before the concerned Registrar on 09.10.2023, for completion of service in CM No. 15572/2023. 8. List the matter before the Court on 20.03.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

SEPTEMBER 6, 2023

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ITA 195/2023

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 12:50:15

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