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$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 714/2023
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant
Through: Mr Sanjay Kumar, Senior Standing
Counsel with Ms Easha Kadian
versus
GARDENIA INDIA PVT. LTD. ..... Respondent
Through: None
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
07.12.2023
[Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 63258/2023 1. Allowed, subject to just exceptions. CM Nos.63259/2023 [Application filed on behalf of the appellant seeking condonation of delay of 60 days in re-filing the appeal] 2. This is an application seeking condonation of delay in re-filing the appeal on behalf of the appellant/revenue. 2.1 According to the appellant/revenue, there is a delay of sixty (60) days in re-filing the appeal. 3. Given the period involved, we are inclined to condone the delay. 4. It is ordered accordingly. ITA 714/2023
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 14:31:01
In case, the respondent/assessee has any objection, it would be at liberty to approach the court in close proximity to the date on which it is served in the matter. 6. The application is disposed of in the aforesaid terms. ITA 714/2023 7. This appeal concerns Assessment Year (AY) 2011-12. 8. Via the instant appeal, the appellant/revenue seeks to assail the order dated 31.03.2023 passed by the Income Tax Appellate Tribunal [in short “Tribunal”]. 9. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, informs us that the issue that arises for consideration in the instant appeal also obtains in ITA 672/2023, titled PCIT vs Gardenia India Pvt. Ltd. 10. We are told by Mr Sanjay Kumar that, on 30.11.2023, notice has been issued in the said appeal. 11. Accordingly, issue notice in the instant appeal as well. 12. Notice will be issued to the respondent/assessee via all permissible modes, including email. 13. List the above-captioned appeal on 11.03.2024.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J
DECEMBER 7, 2023/as
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ITA 714/2023
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 14:31:01