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Delhi High Court - Orders

Pr. Commissioner Of Income Tax ... vs M/S Avantha Realty Ltd on 10 April, 2023

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                           $~30
                           *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                           +      ITA 202/2023
                                  PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
                                                                         ..... Appellant
                                               Through: Mr Sanjay Kumar, Sr. Standing
                                                         Counsel with Ms Easha Kadian and
                                                         Ms Hemlata Rawat, Advocates.
                                               versus

                                  M/S AVANTHA REALTY LTD                 ..... Respondent
                                               Through: Mr Upvan Gupta, Advocate.

                                  CORAM:
                                  HON'BLE MR JUSTICE RAJIV SHAKDHER
                                  HON'BLE MS JUSTICE TARA VITASTA GANJU
                                               ORDER

% 10.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 16604/2023

1. Allowed, subject to just exceptions.

CM APPL. 16605/2023 [Application filed on behalf of the appellant seeking condonation of delay of 200 days in filing the appeal]

2. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in filing the appeal. 2.1 According to the appellant/revenue, there is a delay of 200 days.

3. Counsel for the respondent/assessee says that he does not oppose the prayer made in the application.

4. Accordingly, the delay is condoned.

5. The application is disposed of, in the aforesaid terms.

ITA 202/2023 page 1 of 2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:16.04.2023 15:24:06 ITA 202/2023

6. Mr Sanjay Kumar, senior standing counsel, who appears on behalf of the appellant/revenue, says that since the Jurisdictional Assessing Officer (JAO) is located outside the territorial jurisdiction of this court, he has instructions to withdraw the above-captioned appeal, with liberty to approach the appropriate High Court.

6.1 The request is not opposed by the counsel for the respondent/assessee.

7. Accordingly, the appeal is dismissed as withdrawn, with liberty to the appellant/revenue to approach the appropriate High Court, albeit, as per law.




                                                                               RAJIV SHAKDHER, J


                                                                         TARA VITASTA GANJU, J
                                  APRIL 10, 2023 / tr
                                                           Click here to check corrigendum, if any

                           ITA 202/2023                                                    page 2 of 2




Signature Not Verified
Digitally Signed By:ATUL
JAIN
Signing Date:16.04.2023
15:24:06