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

Judgment text excerpt

$~24 * 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. Signature Not Verified Signed By:PRAMOD ITA 686/2025 Page 1 of 5 KUMAR VATS Signing Date:02.12.2025 11:33:11 ITA 686/2025 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 that the appeal, which was filed before the Tribunal by the appellant/Revenue relates to the Assessment Year 2007-08. The grounds, which have been raised in the said appeal for the said year, are the following : “1. That the Ld. CIT(A) has erred in law and on facts in holding that since no incriminating document was found during the course of search for this year, assessment u/s 153A of the Act could not have been completed? 2. That the Ld. CIT(A) has erred in la