The Pr. Commissioner Of Income Tax -Central -1 v. Ansal Properties And Infrastructure Ltd.

$~74 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 540/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through:

versus ANSAL PROPERTIES AND INFRASTRUCTURE LTD.

.....Respondent Through:

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R

% 28.10.2024 CM APPL. 63518/2024 & CM APPL. 63519/2024 1.

For the reasons stated in these applications, delay of 30 days in filing and 45 days in re-filing the appeal is condoned. 2.

Applications are accordingly allowed and stand disposed of. ITA 540/2024 3.

The Revenue has filed the present appeal impugning the order dated 31.01.2024 passed by the learned Income Tax Appellate Tribunal in ITA No. 2651/Del/2011 and ITA No. 2549/Del/2019 for the assessment year 2015-16.

4.

At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit 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 11/11/2024 at 11:28:17

of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. 5.

Accordingly, the present appeal is dismissed on account of low tax effect.

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 28, 2024/A Click here to check corrigendum, if any 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 11/11/2024 at 11:28:17