$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010373632026 + MISC. APPEAL(PMLA) 111/2026 INITIATING OFFICER ACIT BENAMI PROHIBITION UNIT 2 NEW DELHI .....Appellant Through: Mr.Shlok Chandra, Sr. Standing Counsel with Ms.Naincy Jain, Jr. Standing Counsel, Ms.Madhavi Shukla, Jr. Standing Counsel, Mr.Udit Dad, Mr.Ujjwal Jain, Advs versus RAMESH CHAND SHARMA .....Respondent Through: Nemo CORAM: HON'BLE MR. JUSTICE NAVIN CHAWLA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 10.09.2026 CM APPL. 53782/2026 & CM APPL. 53783/2026 and MISC. APPEAL(PMLA) 111/2026 1. These applications have been filed by the appellant seeking condonation of delay of 415 days in filing the appeal and another 75 days in re-filing of the appeal. 2. In the applications, it is stated that the delay has occurred as the counsel was instructed to prepare the appeal vide email dated 05.05.2026, whereafter there was exchange of draft appeals between the counsel and the concerned officer, leading to delay. 3. As we were not satisfied with the above explanation of delay, 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 15/09/2026 at 12:50:08 we gave another opportunity to the appellant vide our previous order dated 13.08.2026, to file a further affidavit explaining the delay. 4. The appellant has filed a short affidavit, which though is not on record, a copy thereof has been supplied by the learned counsel for the appellant. The same is taken on record. 5. In the affidavit, apart from stating that the delay in filing of the appeal has occurred on account of an inadvertent human error/oversight, whereby the matter was inadvertently missed out during the course of administrative process and identification of the matters requiring further action, no further grounds which can be termed as ‘sufficient cause’ for condoning the delay have been made out. 6. We, therefore, are not inclined to condone the delay in filing of the appeal. 7. The applications are accordingly dismissed. Consequently, the appeal is also dismissed being barred by limitation. NAVIN CHAWLA, J RAVINDER DUDEJA, J SEPTEMBER 10, 2026/Arya/pb 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 15/09/2026 at 12:50:08