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$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 244/2023 & CM Nos.20654-55/2023
PRINCIPAL COMMISSIONER OF INCOME TAX -07, DELHI
..... Appellant Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandya, Jr Standing Counsel along with Mr Utkarsh Tiwari, Adv.
versus
ANIL KUMAR SAHA
..... Respondent
Through: Mr Madhur Aggarwal, Adv.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
O R D E R %
27.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.20655/2023 1. Allowed, subject to just exceptions. ITA 244/2023 & CM No.20654/2023 [Application filed on behalf of the appellant seeking condonation of delay of 262 days in filing the appeal] 2. Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the appellant/revenue, seeks to withdraw the above-captioned appeal with liberty to approach the appropriate High Court, in view of the fact that the Jurisdictional Assessing Officer (JAO) is located outside the territorial jurisdiction of this court.
ITA 244/2023
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 14:48:32
The appeal is dismissed as withdrawn. 4. Liberty is, however, given to the appellant/revenue to approach the appropriate High Court, albeit as per law. 5. Pending application shall also stand closed.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
APRIL 27, 2023
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ITA 244/2023
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 14:48:32