What did the High Court hold?

The High Court issued notice on the application for condonation of delay and accepted notice on behalf of the assessee. The court directed parties to file written submissions and list the matter for further hearing.

The Revenue filed an appeal against an ITAT order for AY 2007-08. The Revenue sought condonation of a significant delay of 423 days in re-filing the appeal.

What were the issues?

The primary issue is whether the delay in re-filing the appeal by the Revenue should be condoned. The substantive appeal concerning AY 2007-08 will be heard subsequently.

PCIT vs M/S Sony India Pvt. Ltd | Delhi High Court 2023

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 7/2023 & CM APPL.920/2023

PR. COMMISSIONER OF INCOME TAX - 8. ......Appellant Through: Mr Zoheb Hossain and Mr Vipul Aggarwal, Sr. Standing Counsels.

versus

M/S SONY INDIA PVT. LTD.

......Respondent

Through: Mr Nageswar Rao, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

10.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.920/2023

This is an application filed on behalf of the appellant/revenue, seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 423 days. 2. Issue notice. 2.1 Mr Nageswar Rao accepts notice on behalf of the respondent/assessee. 3. Reply, if any, will be filed within two weeks from today. 4. List the application on 12.05.2023. ITA 7/2023 5. This appeal is directed against the order dated 21.12.2018 passed by the Income Tax Appellate Tribunal. 6. The appeal concerns Assessment Year (AY) 2007-08. ITA 7/2023

1/2 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 15:19:11

Counsel for the parties say, that they will file their written submissions. 7.1 Written submissions will be filed by the parties, not exceeding three pages each, at least five days before the next date of hearing. 8. Counsel for the parties will also place on record, albeit, in electronic format, the case papers, which were made available to the statutory authorities. 9. List the matter on 12.05.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 10, 2023/pmc

Click here to check corrigendum, if any

ITA 7/2023

2/2 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 15:19:11

PR. COMMISSIONER OF INCOME TAX - 8. vs. M/S SONY INDIA PVT. LTD.

What did the High Court hold?

What were the facts?

What were the issues?

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