What did the High Court hold?

The High Court allowed the application for condonation of delay, subject to the appellant filing legible copies of annexures. The court also issued notice to the respondent assessee and listed the matter for further hearing.

The appellant, Principal Commissioner of Income Tax, filed an appeal before the Delhi High Court against an order of the Income Tax Appellate Tribunal for AY 2012-13. There was a delay of 81 days in filing the appeal.

What were the issues?

The primary issue was the condonation of delay in filing the appeal by the revenue. The substantive appeal against the ITAT order is yet to be heard.

Principal Commisioner of Income… vs M/S Value First Digital Media… | Delhi High Court 2023

$~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

Click here to check corrigendum, if any

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

PRINCIPAL COMMISIONER OF INCOME TAX -7 vs. M/S VALUE FIRST DIGITAL MEDIA PVT. LTD.

What did the High Court hold?

What were the facts?

What were the issues?

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