Principal Commissioner Of Income Tax -10 Delhi v. Sam Overseas

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 408/2025 PRINCIPAL COMMISSIONER OF INCOME TAX -10 DELHI .....Appellant Through:

Mr. Abhishek Maratha, SSC with Mr.

Apoorv Agarwal, Mr. Parth Samwal, JSCs with Ms. Nupur Sharma, Mr.

Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms.

Muskan Goel, Mr.

Himanshu Gaur and Mr. Nischay Purohit, Advs.

versus SAM OVERSEAS .....Respondent Through:

Mr. Uma Shankar, Adv.

CORAM:

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

O R D E R

% 11.09.2025 CM APPL. 57407/2025 (Exemption) 1.

Exemption allowed, subject to just exceptions. 2.

The application stands disposed of.

CM APPL. 57405/2025 and CM APPL. 57406/2025 (Delay) 3.

For the reasons stated in the applications, delay of 101 days in filing the appeal and delay of 532 days in re-filing the appeal is condoned. 4.

The applications are disposed of.

ITA 408/2025 5.

Mr. Abhishek Maratha, learned Senior Standing Counsel appearing 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 20/09/2025 at 12:36:28

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

6.

It is ordered accordingly.

V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 11, 2025 cd 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 20/09/2025 at 12:36:28