Pr. Commissioner Of Income Tax-1 v. M/S Cvent India Pvt. Ltd.

$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 436/2024 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through:

Mr. Sanjay Kumar and Ms.

Easha, Standing counsels.

versus M/S CVENT INDIA PVT. LTD.

.....Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 14.08.2024 CM APPL. 46632/2024 (53 Days Delay) & CM APPL. 46633/2024 (224 Days Delay in Refiling) 1.

Bearing in the mind the disclosures made, the delay of 53 in filing the appeal and the delay of 224 days in re-filing the appeal is condoned.

2.

The applications shall stand disposed of.

ITA 436/2024 3.

It is fairly conceded that insofar as the present appeal and the order of the Tribunal impugned herein is concerned, the same would merit affirmation bearing in mind the view expressed by this Court in Principal Commissioner of Income Tax Vs. New Delhi Television Ltd. [2017 SCC Online Del. 12954] 4.

Consequently, the appeal shall stand dismissed. YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

AUGUST 14, 2024/ib 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 22/08/2024 at 12:19:45