Delhi High Court
ITA/760/2026 of PR. COMMISSIONER OF INCOME TAX-7, DELHI Vs UNITECH RESIDENTIAL RESORTS LTD on 1 October 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010453562026 + ITA 760/2026 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSC. versus UNITECH RESIDENTIAL RESORTS LTD .....Respondent Through: CORAM: HON'BLE MR.
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC010453562026
+
ITA 760/2026
PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through:
Mr. Puneet Rai, SSC with Mr.
Ashvini Kumar and Mr. Rishabh
Nangia, JSC.
versus
UNITECH RESIDENTIAL RESORTS LTD .....Respondent Through:
CORAM:
HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD
HON'BLE MR. JUSTICE AMIT SHARMA
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O R D E R
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01.10.2026 CM APPL. 65324/2026
1. This Application has been filed on behalf of the Appellant seeking condonation of delay of 8 days in filing the present Appeal.
2. For the reasons stated in the Application, the same is allowed. The delay of 8 days in filing the Appeal stands condoned.
3. The Application is disposed of. ITA 760/2026
1. The instant appeal has been filed by the Appellant challenging the Order dated 12.02.2026 passed by the Income Tax Appellate Tribunal, Delhi Branch.
2. The short ground on which the appeal has been allowed by the ITAT 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 06/10/2026 at 11:46:52
is that once the Assessing Officer had admittedly issued penalty show cause notice dated 14.03.2013 under Section 271(1)(c) read with Section 274 of the Income Tax Act, not specifying any specific limb thereunder, failure to this effect vitiates the entire proceedings itself. The said issue stands covered by the Judgment of this Court in PCIT v. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 (Del), PCIT v. Gopal Kumar Goyal, (2023) 153 taxman.com 534 and also by the Judgments of this Court in Principal Commissioner of Income Tax v. Gragerious Projects (P) Ltd., (2024) 169 taxmann.com 291 (Delhi), Commissioner of Income Tax (International Taxation)-1 v. Genpact Services LLC, (2025) 175 taxmann.com 847 (Delhi).
3. In this view of the matter, no interference is required in the present appeal. Resultantly, the appeal is disposed of along with pending application(s), if any. SUBRAMONIUM PRASAD, J AMIT SHARMA, J OCTOBER 01, 2026 hsk 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 06/10/2026 at 11:46:52