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$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 668/2023 & CM Nos.61296-97/2023
PRINCIPAL COMMISIONER OF INCOME TAX -7 ..... Appellant Through: Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Chaudhary, Ms Nivedita and Mr Aditya Gupta, Advs.
versus
M/S VALUE FIRST DIGITAL MEDIA PVT. LTD. ..... Respondent
Through: None.
CORAM:
HON’BLE MR. JUSTICE RAJIV SHAKDHER
HON’BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
29.11.2023
[Physical Hearing/Hybrid Hearing (as per request)] CM No.61297/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing. CM No.61296/2023 [Application filed on behalf of the appellant seeking condonation of delay of 81 days in filing the appeal] 2. This is an application filed on behalf of the appellant/revenue seeking condonation of delay in filing the appeal. 2.1 According to the appellant/revenue, there is a delay of 81 days in filing the appeal.
ITA 668/2023
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 13:10:23
Issue notice to the non-applicant/respondent, i.e., assessee via all modes including e-mail. 4. List the application on 19.01.2024. ITA 668/2023 5. This appeal concerns Assessment Year (AY) 2012-13. 6. Via the instant appeal, the appellant/revenue seeks to assail the order dated 08.02.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 7. List the appeal on 19.01.2024.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J NOVEMBER 29, 2023 aj
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ITA 668/2023
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 13:10:23