What did the High Court hold?

The High Court issued notice on the Revenue's application for condonation of delay. The parties were directed to file written submissions and electronic case papers.

The Revenue filed an appeal against an ITAT order for AY 2008-2009. The appeal was filed with a delay of 423 days.

What were the issues?

The primary issue is the condonation of a significant delay in filing the appeal by the Revenue. The substantive appeal itself is yet to be heard.

PCIT vs M/S Sony India Pvt. Ltd | Delhi High Court 2023

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 10/2023& CM APPL.931/2023

PR. COMMISSIONER OF INCOME TAX DELHI- 8..... Appellant Through: Mr Zoheb Hossain and Mr Vipul Aggarwal, Sr. Standing Counsels.

versus

M/S SONY INDIA PVT. LTD.

..... Respondent

Through: Mr Nageswar Rao, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

10.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.931/2023[Application filed on behalf of the appellant seeking condonation of delay of 423 days in re-filing the appeal]

This is an application filed 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 423 days. 2. Issue notice. 2.1 Mr Nageswar Rao accepts notice on behalf of the respondent/assessee. 3. Reply, if any, be filed within two weeks from today. 4. List the application on 12.05.2023. ITA 10/2023 5. This appeal is directed against the order dated 16.01.2019 passed by the Income Tax Appellate Tribunal. ITA 10/2023

1/2 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 14:48:23

5.1 The appeal concerns Assessment Year (AY) 2008-2009. 6. Counsel for the parties say, that they will file the written submissions. 6.1 The written submissions will be filed by the parties, not exceeding three pages each, at least five days before the next date of hearing. 7. Counsel for the parties will also place on record, albeit, in electronic format, the case papers, which were made available to the statutory authorities. 8. List the matter on 12.05.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 10, 2023/pmc

Click here to check corrigendum, if any

ITA 10/2023

2/2

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 14:48:23

PR. COMMISSIONER OF INCOME TAX DELHI- 8 vs. M/S SONY INDIA PVT. LTD.

What did the High Court hold?

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What were the issues?

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