PR. COMMISSIONER OF INCOME TAX vs. M/S HERO SOLAR ENERGY PVT LTD

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 54/2023

PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr Zoheb Hossain, Sr. Standing Counsel with Mr Parth Semwal, Advocate.

versus

M/S HERO SOLAR ENERGY PVT LTD

..... Respondent Through: Dr Rakesh Gupta with Mr Somil Agarwal, Advocates.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

27.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 4020/2023 1. This is an application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, there is a delay of 419 days. 3. Dr Rakesh Gupta, who appears on behalf of the respondent/assessee, says that he has no objection to the prayer made in the application. 4. Accordingly, for the reasons given in the application, the delay is condoned. 5. The application is disposed of in the aforesaid terms. ITA 54/2023

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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 13:34:31

ITA 54/2023 6. This appeal concerns Assessment Year (AY) 2014-2015, and seeks to assail the order dated 20.03.2019 passed by the Income Tax Appellate Tribunal 7. Mr Zoheb Hossain, who appears on behalf of the appellant/revenue, says that the tax effect in the aforementioned appeal is below the prescribed threshold limit for lodging the appeal in this Court. 8. Accordingly, the appeal is closed.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 27, 2023 / tr

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ITA 54/2023

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 13:34:31