PR. COMMISSIONER OF INCOME TAX-1 vs M/S MIRAGE HOMES PVT. LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 28.11.2025 ITA 686/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agrawal (Sr. SC) with Ms. Sakshi Shairwal, Mr. Akshat Singh (Jr. SCs), Mr. Gaoraang Ranjan and Ms. Harshita Kotru (Advs.). versus M/S MIRAGE HOMES PVT. LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) CM APPL. 74734/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 74732/2025 (delay in filing) CM APPL. 74733/2025 (delay in refilling) 3. These are two applications seeking condonation of 73 days delay in filing and also 692 days delay in refiling the appeal. 4. For the reasons stated in the applications, we condone the delay in filing as well as the delay in refiling the appeal. 5. The applications are disposed of. 6. The challenge in this appeal filed under Section 260A of the Income Tax Act, 1961 (the Act) is to an order dated 16.05.2023 passed by Income Tax Appellate Tribunal deciding two appeals, which includes ITA No. 2624/DEL/2016, which is under challenge in this appeal. 7. We find