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$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 81/2023
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing
Counsel.
versus
M/S K.R. PULP AND PAPERS LTD.
..... Respondent
Through: None.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
O R D E R %
14.02.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 7146/2023 1. Allowed, subject to just exceptions. CM APPL. 7147/2023 2. This is an application filed on behalf of the appellant/revenue seeking condonation of delay in re-filling the appeal. 3. According to the appellant/revenue, there is delay of 120 days. 4. For the reasons given in the application, the delay in re-filling the appeal is condoned. 5. The application is disposed of. ITA 81/2023 6. This appeal concerns Assessment Year (AY) 2010-2011.
ITA 81/2023
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 13:34:09
The challenge in the appeal is laid to the order dated 11.01.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 8. Concededly, the Tribunal has ruled in favour of the respondent/assessee. The main plank of the Tribunal‟s decision rests on the fact, that no incriminating material was found vis-à-vis the respondent/assessee. This reasoning has been supported by the Tribunal, based on the ratio of the judgments rendered in Commissioner of Income- Tax (Central)-III v. Kabul Chawla [2016] 380 ITR 573 (Delhi) and CIT v. Meeta Gutgutia 395 ITR 526. 9. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that in another matter concerning the same issue, a Special Leave Petition (SLP), vide Diary No. 37848/2015 has been filed, which is pending consideration. 10. Given the stand taken by Mr Kumar, presently, the instant appeal is closed. In case the appellant/revenue were to succeed in the said matter, it will have liberty to approach the Court, with an appropriate application, to revive the appeal. As and when an application is moved, the appeal will be dealt with, by the concerned bench. 11. The Registry will dispatch a copy of the order passed today to the respondent/assessee, at the address given in the appeal via all modes, including e-mail.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
FEBRUARY 14, 2023 / tr
Click here to check corrigendum, if any ITA 81/2023
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 13:34:09