Principal Commissioner Of Income Tax- 10 Delhi v. Goel Jewellers Overseas Corp

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 343/2025 PRINCIPAL COMMISSIONER OF INCOME TAX- 10 DELHI .....Appellant Through:

Mr Abhishek Maratha, SSC with Mr Apoorv Aggarwal, JSC, Ms Nupur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Ms Muskan Goel, and Mr Nischay Purohit, Advocates

Versus

GOEL JEWELLERS OVERSEAS CORP .....Respondent Through:

Dr.

Rakesh Gupta, Mr.

Somil Agarwal, Ms. Akanshika Arora, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 10.09.2025 CM APPL. 52813/2025(condonation of delay in filing) CM APPL. 52814/2025(condonation of delay in re-filing) 1.

For the reasons stated in the application, the delay of 538 days in re-filing and the delay of 10 days in filing the appeals are condoned. 2.

The applications are disposed of.

ITA 343/2025 3.

The learned counsel for the appellant states that the appeal needs to be closed on the ground of Low Tax Effect.

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 15/09/2025 at 12:00:46

4.

Accordingly, the appeal is closed.

V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 10, 2025 tg 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 15/09/2025 at 12:00:46