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$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 560/2022 & CM No.56301/2022
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1
..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel and Mr Shlok Chandra, Jr. Standing Counsel with Ms Mansie Jain, Adv.
versus
VATIKA LIMITED
..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
O R D E R %
23.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM No.56301/2022 [Application filed on behalf of the appellant seeking condonation of delay of 168 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant, there is a delay of 168 days. 2. For the reasons given in the application, the delay is condoned. 3. The application is, accordingly, disposed of. ITA 560/2022 4. Mr Shlok Chandra, who appears on behalf of the appellant/revenue, informs us that in the assessee’s appeal, i.e., ITA No.33/2020, the issue which arises for consideration also obtains in the instant appeal. ITA 560/2022
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 14:31:15
The following two issues are raised by the appellant/revenue in the instant case: (i) Whether the Income Tax Appellate Tribunal [in short, “Tribunal”] erred on facts and in law in holding that the Commissioner of Income Tax (Appeals) [in short, “CIT(A)”] had travelled beyond the scope of the plenary powers conferred on him in disallowing 1/5th expenditure claimed by the assessee under Section 35D of the Income Tax Act, 1961 [in short, “Act”]? (ii) Whether the Tribunal erred in law and on facts in holding that deduction of Rs.26,62,379/- claimed as commission and brokerage should be allowed to the assessee ? 6. Insofar as the first issue is concerned, Mr Chandra says that it is also the subject matter of ITA No.33/2020 in which notice has been issued. 7. Accordingly, issue notice to the respondent via all modes including e- mail. 8. List the matter on 06.03.2023.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
DECEMBER 23, 2022
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ITA 560/2022
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 14:31:15