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$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 238/2023 & CM APPL. 20014/2023
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat & Ms Easha Kadian, Advocates.
versus
GANESH CHAND GUPTA
..... Respondent
Through:
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
O R D E R %
24.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 20014/2023 [Application filed on behalf of the appellant seeking condonation of delay of 45 days in re-filing the appeal] 1. This is an application moved 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 45 days. 2. For the reasons given in the application, the delay in re-filing the appeal is condoned. 3. The application is disposed of, in the aforesaid terms. ITA 238/2023 4. This appeal concerns Assessment Year 2017-18. ITA 238/2023
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 13:13:28
The appeal seeks to assail the order dated 03.08.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 6. The record shows that the Assessing Officer (AO) has made adjustment, apparently, in exercise of powers under Section 143(1)(a)(vi) of the Income Tax Act, 1961 [in short „the Act‟] having regard to the figures shown in Form 26AS. 6.1 It appears that the upward adjustment has been made with regard to the sum received by the respondent/assessee against Keyman Insurance Policy. In this regard, our attention has been drawn to the provisions of Section 10(10D) of the Act. 7. The appeal preferred by the respondent/assessee with the Commissioner of Income Tax (Appeals) [In short, “CIT(A)”] was rejected via order dated 11.11.2019. It is this order that the Tribunal has reversed. 8. Issue notice to the respondent/assessee via all modes including email. 9. List the matter on 31.10.2023.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
APRIL 24, 2023 / ha
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ITA 238/2023
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 13:13:28