NAVDEEP SHARMA vs. ITO, WARD-71(1)

PDF · subscribers
ITA - 685 / 2023HC Delhi04 December 20232 pages
For Petitioner: J M KALIA
AI SummaryAllowed

What did the High Court hold?

The High Court condoned the delay of 12 days in re-filing the appeal. The court also directed the appellant to furnish a bookmarked copy of the appeal to the respondent within two days.

What were the facts?

The appellant filed an application seeking condonation of delay of 12 days in re-filing the appeal. The respondent did not oppose the prayer for condonation of delay.

What were the issues?

The primary issue was whether the delay in re-filing the appeal should be condoned. The secondary issue was the furnishing of necessary documents to the respondent.

AI-generated summary — verify with the full judgment below

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 685/2023

NAVDEEP SHARMA

..... Appellant

Through: Mr J.M. Kalia with Mr Dhurv Kalia,

Advs.

versus

ITO, WARD-71(1)

..... Respondent

Through: Mr Sunil Agarwal, Sr. Standing

Counsel with Mr Shivansh B. Pandya,

Jr. Standing Counsel and Mr Utkarsh

Tiwari, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

04.12.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM Nos.62398/2023 [Application filed on behalf of the appellant seeking condonation of delay of 12 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/assessee seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/asseessee, there is a delay of 12 days in re- filing the appeal. 2. Mr Sunil Agarwal, learned senior standing counsel, says that with regard to the period involved, he does not oppose the prayer made in the application. 3. Accordingly, the delay is condoned. ITA 685/2023

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 13:31:49

4.

The application is disposed of. ITA 685/2023 5. Mr Agrawal, says that he has not been served with the bookmarked copy and therefore, finds it difficult to assist the court. 6. Mr J.M. Kalia, learned counsel, who appears on behalf appellant/assesee, says that he will furnish the bookmarked copy to Mr Agrawal, in the course of the next two days via email. 7. Accordingly, list the appeal on 24.01.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J DECEMBER 4, 2023/RY

Click here to check corrigendum, if any

ITA 685/2023

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 13:31:49

Recent GST High Court judgments

Search GST case law →