Commissioner Of Income Tax (Exemption) v. Phd Chamber Of Commerce & Industry

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IN THE HIGH COURT OF DELHI AT NEW DELHI

ITA 321/2016 COMMISSIONER OF INCOME TAX (EXEMPTION).,... Appellant Through Mr. P. Raychaudhuri, Senior Standing Counsel with Mr. Vibhooti Malhotra, Junior Standing Counsel + versus PHD CHAMBER OF COMMERCE & INDUSTRY Respondent Through Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Advocate AND ITA 355/2016 + PR. COMMISSIONER OF INCOME TAX (EXEMPTION) Appellant Through Mh. P. Raychaudhuri, Senior Standing Counsel with Mr. Vibhooti Malhotra, Junior Standing Counsel versus PHD CHAMBER OF COMMERCE & INDUSTRY Respondent Through Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Advocate

CORAM:

JUSTICE S. MURALIDHAR JUSTICE NAJMIWAZIRI

ORDER

o/o 22.07.2016 ITA 321/2016 & ITA 355/2016 By:AMULYA

CM APPL. 18692/2016 (for condonation of delay)

1. For the reasons stated in the application, the delay in re-filing he appeal is condoned. The application is allowed. ITA 321/2016 & ITA 355/2016

2. It is not in dispute that the issues raised in these appeals stand covered in favour of the Assessee for the earlier Assessment Years by the decision dated 19"^ October, 2012 in PHD Chamber of Commerce & Industry v. Director of Income Tax-Exemptions (2013) 357 ITR 296 (Delhi).

3. The appeals are, accordingly, dismissed.

S.MURALIDHAR, J NAJMIWAZIRI, J JULY 22,2016 acm ITA 321/2016 & ITA 355/2016