$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010464872026 + ITA 779/2026 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-12 .....Appellant Through: Mr. Indruj Singh Rai, SSC Mr. Sanjeev Menon, JSC Mr. Rahul Singh, JSC Ms. Priya Sarkar, JSC Mr. Gaurav Kumar and Mr. Prateek Bhati Advocates versus SALONI NARANG .....Respondent Through: Dr. Rakesh Gupta, Sr. Advocate with Mr. Dushyant Agrawal, Adv. CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR O R D E R % 28.09.2026 CM APPL. 66906/2026 (Exemption) Allowed, subject to all just exceptions. CM APPL. 66905/2026 1. This Application has been filed on behalf of the Appellant seeking condonation of delay of 184 days in re-filing the present Appeal. 2. For the reasons stated in the Application, the same is allowed. The delay of 184 days in re-filing the Appeal stands condoned. 3. The Application is disposed of. 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 05/10/2026 at 10:42:27 ITA 779/2026 4. The present Appeal under Section 260A of the Income Tax Act, 1961 has been filed by the Appellant challenging the Order dated 27.10.2025, passed by the Income Tax Appellate Tribunal, Delhi Branch. 5. Since the tax effect in the present Appeal is less than Rs. 2 crores, in view of the Circular No.09/2024, this Court is not inclined to entertain the present Appeal. 6. In view of the above, learned Counsel for the Appellant seeks permission to withdraw the Appeal. 7. Accordingly, the Appeal is disposed of as withdrawn. Pending applications, if any, also stand disposed of. SUBRAMONIUM PRASAD, J RENU BHATNAGAR, J SEPTEMBER 28, 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 05/10/2026 at 10:42:27