YUM RESTAURANTS MARKETING PVT LTD vs. PR COMMISSIONER OF INCOME TAX 9

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 27/2023, CM Nos.2001/2023 & 35484/2023

YUM RESTAURANTS MARKETING PVT LTD ..... Appellant Through: Mr Mayank Nagi, Mr Tarun Singh and Mr Sandeeep Yadav, Advs.

versus

PR COMMISSIONER OF INCOME TAX 9 ..... Respondent Through: Mr Abhishek Maratha, Sr Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

18.09.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM No.2001/2023 [Application filed on behalf of the appellant seeking condonation of delay of 211 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/assessee, there is a delay of 211 days. 2. Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the respondent/revenue, says that he does not oppose the prayer made in the application. 3. Accordingly, the delay is condoned. 4. The application is disposed of.

ITA 27/2023

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CM No.35484/2023 [Application filed on behalf of the appellant seeking amendment of appeal] 5. This is an application moved on behalf of the appellant/assessee seeking amendment of the appeal. 6. Mr Mayank Nagi, who appears on behalf of the appellant/assessee, says that the only amendment that the appellant/assessee seeks qua the appeal is regarding the Assessment Year (AY) in issue. 7. According to Mr Nagi, inadvertently, the AY mentioned in the original appeal was 2001-02 whereas the correct AY is 2008-09. 8. We have noticed that along with the above-captioned application, Annexure – A is appended which refers to the amendment sought in the prayer clause. 9. In our view, this will not suffice. Therefore, while the prayer made in the above-captioned amendment application is allowed, Mr Nagi will place on record an amended appeal with the correct AY indicated. 10. The application is disposed of, in the aforesaid terms. ITA 27/2023 11. List the matter on 08.04.2024 along with the amended appeal.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

SEPTEMBER 18, 2023

Click here to check corrigendum, if any ITA 27/2023

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 13:33:09