Principal Commissioner Of Income Tax-10 Delhi v. Pinnacle Clothing Company

$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 117/2026 & CM APPL. 9210/2026, CM APPL. 9211/2026 PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI .....Appellant Through:

Mr. Abhishek Maratha, SSC with Mr.

Apoorv Agarwal, JSC.

versus PINNACLE CLOTHING COMPANY .....Respondent Through:

None.

CORAM:

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

O R D E R

% 10.02.2026 CM APPL. 9211/2026 (for delay) 1.

The instant application has been filed seeking condonation of delay of 708 days in re-filing the appeal.

2.

For the reasons stated in the application, the delay of 708 in re-filing the appeal is condoned.

3.

Application stands allowed.

ITA 117/2026 & CM APPL. 9210/2026 (for delay in filing the appeal) 4.

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

In view of the aforesaid, the appeal is dismissed. 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 12/02/2026 at 13:39:02

6.

Pending application also stands disposed of.

DINESH MEHTA, J.

VINOD KUMAR, J.

FEBRUARY 10, 2026/MR 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 12/02/2026 at 13:39:02