What did the High Court hold?

The Delhi High Court condoned the significant delay of 245 days in the re-filing of the appeal by the Revenue. The Court also listed the present appeal to be heard along with a connected matter.

The Revenue filed an appeal with a delay of 245 days. The assessee did not oppose the condonation of this delay. The Court was also informed of a connected appeal listed for a future date.

What were the issues?

The primary issue was whether the delay in re-filing the appeal by the Revenue should be condoned. The Court also considered the listing of the appeal.

PCIT vs Pepsico India Holding Pvt Ltd | Delhi High Court 2023

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 152/2023

THE PR COMMISSIONER OF INCOME TAX CENTRAL 1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.

versus

PEPSICO INDIA HOLDING PVT LTD

..... Respondent Through: Mr Anmol Anand with Ms Priya Tandon and Ms Sheetal Kandpal, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

15.03.2023 CM APPL.12228/2023 [Application filed on behalf of the appellant seeking condonation of delay of 245 days in re-filing the appeal] 1. This is an application filed on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 2. Even according to the appellant/revenue, there is a delay of 245 days. 3. Mr Anmol Anand, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the application. 4. Prayer made in the application is, accordingly, allowed. 5. Delay is condoned. The application is disposed of in the aforesaid terms.

ITA 152/2023

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 13:11:05

ITA 152/2023 6. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that a connected appeal, i.e., ITA 682/2019 titled The Pr. Commissioner of Income Tax-Central-1 vs. Pepisco India Holding Pvt. Ltd. is listed before the court on 18.05.2023. 7. At the request of Mr Bhatia, list the above-captioned appeal on the same date i.e., 18.05.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

MARCH 15, 2023/pmc

Click here to check corrigendum, if any

ITA 152/2023

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THE PR COMMISSIONER OF INCOME TAX CENTRAL 1 vs. PEPSICO INDIA HOLDING PVT LTD

What did the High Court hold?

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What were the issues?

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