PR. COMMISSIONER OF INCOME TAX, DELHI-1 vs. M/S CBS HOLDING PVT. LTD.

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 689/2023

PR. COMMISSIONER OF INCOME TAX, DELHI-1 ..... Appellant

Through: Mr Vipul Agarwal, Sr. Standing

Counsel.

versus

M/S CBS HOLDING PVT. LTD.

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

05.12.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 62545/2023 [Application filed on behalf of the appellant seeking condonation of delay of 02 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 02 days in re- filing the appeal. 2. Given the period of delay involved, we are inclined to condone the delay in re-filing the appeal. It is ordered accordingly. 3. The application is disposed of, in the aforesaid terms.

ITA 689/2023

Page 1 of 3 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 13:14:01

CM No. 62544/2023 [Application filed on behalf of the appellant seeking condonation of delay of 156 days in filing the appeal] 4. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in filing the appeal. 5. According to the appellant/revenue, there is a delay of 156 days in filing the appeal. 6. Issue notice to respondent/assessee via all modes, including email. 7. List the application on 11.01.2024. ITA 689/2023 8. This appeal concerns Assessment Year (AY) 2012-13. 9. Via the instant appeal, the appellant/revenue seeks to assail the order dated 08.12.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 10. To be noted, via the aforesaid order, the Tribunal has remanded the matter to the AO. 11. Mr Vipul Agrawal, learned senior standing counsel, who appears on behalf of appellant/revenue, says that this is a fit case for remanding matter to the Tribunal to, inter alia , determine as to whether the action taken by the Assessing Officer (AO) of triggering the reassessment proceedings was sustainable. 12. We may note that, according to Mr Agrawal, notice under Section 148 of the Income Tax Act, 1961 was issued to the respondent/assessee only on the ground that Return of Income (ROI) for the period in issue had not been filed. Mr Agrawal concedes that there is nothing else stated in the document capturing the reasons to believe. ITA 689/2023

Page 2 of 3 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 13:14:01

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J DECEMBER 5, 2023/RY

Click here to check corrigendum, if any

ITA 689/2023

Page 3 of 3 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 13:14:01