Delhi High Court - Orders
Pr. Commissioner Of Income Tax vs M/S S. G. Portfolio Pvt. Ltd & Anr on 18 September, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 328/2023 & CM APPL. 30740/2023
PR. COMMISSIONER OF INCOME TAX ..... Appellant
Through: Mr Sanjeev Menon, Standing
Counsel.
versus
M/S S. G. PORTFOLIO PVT. LTD & ANR. ..... Respondents
Through: None.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 18.09.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.30740/2023 [Application filed on behalf of the appellant seeking condonation of delay of 327 days in re-filing the appeal]
1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 327 days.
2. In view of the fact that the issue raised in the appeal is covered by the decision rendered by this court on 06.09.2023 in ITA Nos.509/2023 and 510/2023, titled Pr. Commissioner Income Tax Centre-2 v. M/s S.G. Portfolio Pvt. Ltd., and for the reasons given in the application, we are inclined to condone the delay.
3. It is ordered accordingly.
4. The application is, accordingly, disposed of.
ITA 328/2023 page 1 of 2 This is a digitally signed order.
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 22/09/2023 at 21:10:13 ITA 328/2023
5. This appeal concerns Assessment Year (AY) 2010-11.
6. Via the instant appeal, the appellant/revenue seeks to assail the order dated 22.03.2021 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. This order is common to not only AY 2010-11, but also to AY 2007-08 [ITA No.509/20230] and AY 2008-09 [ITA No.510/2023].
7. As indicated above, the aforesaid appeals were disposed of on 06.09.2023 on the ground that no substantial question of law arose for consideration. Thus, a similar fate will follow, insofar as the above- captioned appeal is concerned.
8. Consequently, the appeal is closed as no substantial question of law arises for our consideration.
9. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J GIRISH KATHPALIA, J SEPTEMBER 18, 2023 aj Click here to check corrigendum, if any ITA 328/2023 page 2 of 2 This is a digitally signed order.
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 22/09/2023 at 21:10:13