What did the High Court hold?

The High Court noted that the issue in the present appeal was covered by a previous judgment of a coordinate bench. Therefore, no substantial question of law arose for consideration.

The Revenue filed an appeal against an order of the Income Tax Appellate Tribunal for AY 2016-17. The Revenue sought condonation of delay in re-filing the appeal.

What were the issues?

Whether a substantial question of law arises for consideration when the issue is covered by a previous judgment of a coordinate bench.

CIT vs M/S India Habitat Centre | Delhi High Court 2023

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 502/2023

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel.

versus

M/S INDIA HABITAT CENTRE

..... Respondent

Through:

Mr P. Roy Chaudhary with Mr

Gagan Gupta, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

04.09.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM No.45551/2023 [Application filed on behalf of the appellant seeking condonation of delay of 202 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/revenue, there is a delay of 202 days in re- filing the appeal. 2. Mr P. Roy Chaudhary, learned senior standing counsel, who appears on behalf of the respondent/revenue, says that he would have no objection if the prayer made in the application is granted. 3. Accordingly, the prayer made in the application is allowed. 4. The application is disposed of. ITA 502/2023

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 13:10:15

ITA 502/2023 5. This appeal concerns Assessment Year (AY) 2016-17. 6. Via, this appeal the appellant/revenue seeks to assail the order dated 17.06.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 7. Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of appellant/revenue, says that the issue raised in the present appeal is covered by the judgment of a coordinate bench concerning AY 2012-13 passed in ITA No. 964/2019, titled Commissioner of Income Tax (Exemption) vs. India Habitat Centre. 8. Accordingly, no substantial question of law arises for our consideration. 9. Accordingly, the appeal is closed.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J SEPTEMBER 4, 2023/RY

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ITA 502/2023

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 13:10:15

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. M/S INDIA HABITAT CENTRE

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