Allowed
The Pr. Commissioner of Income Tax CENTRAL-3 v. Sheetal International Pvt. Ltd.
Delhi HCITA/596/2017
Case brief
AI extract
What is this about?
The Delhi High Court allowed an income tax appeal, restoring the matter to the ITAT for a fresh hearing on merits. Simultaneously, the Court condoned the delay in re-filing the appeal pursuant to a connected conditional mandamus application.
What did the court decide?
The appeal is restored to the file of the ITAT for hearing afresh on merits within six months. Delay in re-filing is condoned.