Principal Commissioner Of Income Tax- 10 Delhi v. Jagat Jewels

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 133/2026 PRINCIPAL COMMISSIONER OF INCOME TAX- 10 DELHI .....Appellant Through:

Mr. Abhishek Maratha, SSC and Mr.

Apoorv Agarwal, JSC and Ms. Nupur Sharma, Adv.

versus JAGAT JEWELS .....Respondent Through:

Mr. Akash Ojha, Adv.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 17.02.2026 CM APPL. 10897/2026 (delay 780 days in refiling appeal) 1.

For the reasons stated in the application, the delay of 780 days in refilling the appeal, is condoned.

2.

The application stands disposed of.

ITA 133/2026 3.

Learned counsel for appellant submitted that the tax effect in the instant appeal falls below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 2.

In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 17, 2026/ss 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 19/02/2026 at 12:46:24