PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. MEERA GUPTA

ITA 403/2023, ITA 405/2023 & ITA 406/2023 Page 1 of 3

$~90, 92 & 93 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Decision delivered on: 27.07.2023 + ITA 403/2023

PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant

Through: Mr Puneet Rai, Sr Standing Counsel

with Mr Ashvini Kumar and Ms

Madhavi Shukla, Advs.

versus

MEERA GUPTA

..... Respondent

Through: None.

+ ITA 405/2023

PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant

Through: Mr Puneet Rai, Sr Standing Counsel

with Mr Ashvini Kumar and Ms

Madhavi Shukla, Advs

versus

MEERA GUPTA

..... Respondent

Through: None.

+ ITA 406/2023

PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant

Through: Mr Puneet Rai, Sr Standing Counsel

with Mr Ashvini Kumar and Ms

Madhavi Shukla, Advs

versus

MEERA GUPTA

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

[Physical Hearing/Hybrid Hearing (as per request)] Digitally Signed By:NEELAM SHARMA Signing Date:02.08.2023 10:40:17 Signature Not Verified

ITA 403/2023, ITA 405/2023 & ITA 406/2023 Page 2 of 3

RAJIV SHAKDHER, J. (ORAL): CM No.37822/2023 in ITA No. 403/2023 CM No.37840/2023 in ITA No. 405/2023 CM No.37880/2023 in ITA No. 406/2023 1. Allowed, subject to just exceptions. CM No. 37823/2023 in ITA No. 403/2023 CM No.37841/2023 in ITA No. 405/2023 CM No.37849/2023 in ITA No. 406/2023 2. These are applications moved on behalf of the appellant/revenue, seeking condonation of delay in filing the appeals. 2.1 According to the appellant/revenue, there is a delay of 89 days in filing the above-captioned appeals. 3. For the reasons mentioned in the application, the delay is condoned. 4. The applications are disposed of.

ITA No. 403/2023, ITA No. 405/2023 and ITA No. 406/2023 5. These appeals concern Assessment Year (AY) 2013-14 (ITA No. 403/2023), AY 2011-12 (ITA 405/2023) & AY 2009-10 (ITA 406/2023). 6. Mr Puneet Rai, learned senior standing counsel, who appears on behalf of appellant/revenue, says that as per the findings confirmed by the Income Tax Appellate Tribunal [in short, “Tribunal”] via a common judgment dated 12.10.2022, no incriminating material was found vis-à-vis in these AYs. 7. It is also not disputed that these AYs concern completed assessments. 8. Thus, even according to Mr Rai, the issue which arises in the present appeals stands covered by the judgment of the coordinate bench of this Digitally Signed By:NEELAM SHARMA Signing Date:02.08.2023 10:40:17 Signature Not Verified

ITA 403/2023, ITA 405/2023 & ITA 406/2023 Page 3 of 3

Court, rendered in Commissioner of Income Tax (Appeals) [in short, CIT(A)] Vs. Kabul Chawla, (2016, 380 ITR, 573). 9. The aforementioned judgment has been affirmed by the Supreme Court in Principal Commissioner of Income Tax, Central-3 vs Abhisar Buildwell, 2023, SCCOnline SC 481. 10. Consequently, the above-captioned appeals are closed, as no substantial question of law arises for our consideration. 11. Parties will act based on the digitally signed copy of the order.

(RAJIV SHAKDHER) JUDGE

(GIRISH KATHPALIA)

JUDGE

JULY 27, 2023/RY

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Digitally Signed By:NEELAM SHARMA Signing Date:02.08.2023 10:40:17 Signature Not Verified