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High Court of DelhiITA/453/2023

Pr. Commissioner Of Income Tax-1 v. M/S Ansal Properties And Infrastructure Limited

2023-08-17Hon'Ble Mr. Justice Rajiv Shakdher,Mr. Girish Kathpalia2 pages

$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 17.08.2023 + ITA 453/2023 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through:

Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat and Ms Easha, Advs.

versus M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED ..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):

CM No.42063/2023 [Application filed on behalf of the appellant seeking condonation of delay of 350 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. 2.

According to the appellant/revenue, there is a delay of 350 days in refiling the appeal. 3.

For the reasons given in the application, the delay in re-filing the appeal is condoned.

4.

Accordingly, the application is disposed of, in the aforesaid terms. ITA 453/2023 5.

This appeal concerns Assessment Year (AY) 2012-13. ITA 453/2023 By:NEELAM SHARMA 10:35:25

6.

Via this appeal, the appellant/revenue seeks to assail the order dated 19.11.2021 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"].

7.

Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, fairly, states that issue raised in the instant appeal is covered by the decision of this Court rendered in Pr. Commissioner of Income Tax-1 vs. M/s Ansal Properties and Infrastructure, 2023:DHC:5443-DB.

8.

Accordingly, the appeal is closed.

RAJIV SHAKDHER JUDGE GIRISH KATHPALIA JUDGE AUGUST 17, 2023/RY Click here to check corrigendum, if any ITA 453/2023 By:NEELAM SHARMA 10:35:25