PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. MEERA GUPTA

$~91 & 94 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 404/2023

PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant

Through: Mr Puneet Rai, Sr Standing Counsel

with Mr Ashvini Kumar and Ms

Madhavi Shukla, Advs.

versus

MEERA GUPTA

..... Respondent

Through: None.

+ ITA 407/2023

PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant

Through: Mr Puneet Rai, Sr Standing Counsel

with Mr Ashvini Kumar and Ms

Madhavi Shukla, Advs.

versus

MEERA GUPTA

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

27.07.2023

Physical Hearing/Hybrid Hearing (as per request)] CM No.37826/2023 CM No.37877/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three (3) days before the next date of hearing. ITA 404/2023 & ITA 407/2023

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CM No. 37827/2023 in ITA No. 404/2023 CM No. 37855/2023 in ITA No. 407/2023 2. These appeals concern Assessment Year (AY) 2010-11 and AY 2012- 13. 3. These appeals assail a common order dated 12.10.2022, passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 4. Mr Puneet Rai, learned senior standing counsel, who appears on behalf of appellant/revenue, submits that the additions were made based on incriminating material found vis-à-vis the said AYs. 5. For the moment, issue notice in the application filed in the afore- mentioned appeals, seeking condonation of delay in re-filling. 6 In the above-captioned appeals, according to the appellant/revenue, there is a delay of 89 days in re-filing. 7. Notice shall issue to the respondent/assessee in the above-mentioned application via all modes, including e-mail. 8. Accordingly, list the matters on 04.10.2023.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J JULY 27, 2023/RY

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ITA 404/2023 & ITA 407/2023

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 13:10:45