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High Court of DelhiITA/292/2024

Principal Commissioner Of Income Tax 1 v. M/S Blackmelon Advance Technology Company Pvt. Ltd.

2024-05-16Hon'Ble Mr. Justice Purushaindra Kumar Kaurav,Hon'Ble Mr. Justice Yashwant Varma2 pages

$~97 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 292/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 ..... Appellant Through:

Mr. Prashant Meharchandani, Sr.SC with Mr. Akshat Singh, Jr.SC along with Ms. Ritika Vohra, Mr. Utkarsh Kandpal, Advs.

Versus

M/S BLACKMELON ADVANCE TECHNOLOGY COMPANY PVT. LTD.

..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 16.05.2024 CM APPL. 29287/2024 (11 Days Delay ) & CM APPL. 29288/2024 (86 Days Delay in Refiling) 1.

Bearing in the mind the disclosures made, the delay of 11 days in filing the appeal and the delay of 86 days in re-filing the appeal is condoned.

2.

The applications shall stand disposed of.

ITA 292/2024 3.

Bearing in mind the undisputed position of the appeal failing to meet the threshold as provided in Central Board of Direct Taxes Circular No.17/2019, we find no ground to entertain the instant 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 18/05/2024 at 11:36:27

appeal. The same shall stand dismissed on that score. YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

MAY 16, 2024/p 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 18/05/2024 at 11:36:27