Delhi HC Grants Relief: Condones 170-Day Delay in Income Tax Appeal

CIT Vs Amadeus It Group Sa (Delhi High Court) Introduction: In a recent decision, the Delhi High Court has extended relief to Amadeus IT Group SA by condoning a substantial delay of 170 days in the re-filing of an Income Tax Appeal. The case pertains to Assessment Year 2018-19 and has significant implications for both the appellant/revenue and the respondent/assessee. Detailed Analysis: 1. Background of the Case: The matter at hand involves an application filed on behalf of the appellant/revenue seeking condonation of a 170-day delay in re-filing the Income Tax Appeal. The appellant had faced ...