What did the High Court hold?

The High Court condoned the delay in re-filing the appeal. Leave was granted to the revenue to file the record that was made available before the statutory authority.

The appellant/revenue sought condonation of a 51-day delay in re-filing an appeal. The revenue also requested to present additional records from the statutory authority.

What were the issues?

The primary issue was whether the delay in re-filing the appeal should be condoned. A secondary issue was the revenue's request to present additional records.

PCIT vs Ms Bhudeva Estates Pvt Ltd | Delhi High Court 2023

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 577/2023

PR COMMISSIONER OF INCOME TAX CENTRAL 2 ..... Appellant

Through: Mr Sanjeev Menon, Adv.

versus

MS BHUDEVA ESTATES PVT LTD ..... Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

12.10.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM No.53067/2023 [Application filed on behalf of the appellant seeking condonation of delay of 51 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 51 days in re- filing the appeal. 2. For the reasons given in the application, the delay is condoned. 3. The application is disposed of in the aforesaid terms. ITA 577/2023 4. Mr Sanjeev Menon, learned standing counsel, who appears on behalf of the appellant/revenue, submits that the matter be stood over as he wishes to file the record that was made available before the statutory authority. 4. 1 Leave in that behalf is granted. ITA 577/2023

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 14:15:20

List the matter on 19.01.2024. 6. Since we have condoned the delay in re-filing, the Registry will dispatch a copy of this order to the respondent/assessee. 7. In case the respondent/assessee has any objection, it would have the liberty to approach the court, albeit at the earliest.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J OCTOBER 12, 2023/as

Click here to check corrigendum, if any

ITA 577/2023

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 14:15:20

PR COMMISSIONER OF INCOME TAX CENTRAL 2 vs. MS BHUDEVA ESTATES PVT LTD

What did the High Court hold?

What were the facts?

What were the issues?

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