Pr. Commissioner Oflncome Tax-2 v. M/S Cedar Support Services Ltd. ,

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1088/2018 PR. COMMISSIONER OFLNCOME TAX-2 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue.

versus M/S CEDAR SUPPORT SERVICES LTD. ..... Respondent Through: Mr. Arvind Kumar, Advocate.

ITA No. 2950/Del/2016 [Assessment Year-2012-13]

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

O R D E R

% 22.10.2018 CM No. 40591/2018 Learned counsel for the respondent-assessee does not oppose the application for condonation of delay.

The delay is condoned and application is accordingly allowed. ITA 1088/2018 Learned counsel for the Revenue accepts that the assessee had not earned any exempt income in the Assessment Year in question. In view of the aforesaid accepted factual position, no substantial question of law arises, in view of our decision of even date in ITA No.725/2018, Principal Commissioner of Income Tax-6, New Delhi Vs. Mcdonald's India Private

Limited. The present appeal is accordingly dismissed, with no order as to costs.

SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J.

OCTOBER 22, 2018 MR