$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 117/2026 & CM APPL. 9210/2026, CM APPL. 9211/2026 PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal, JSC. versus PINNACLE CLOTHING COMPANY .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 10.02.2026 CM APPL. 9211/2026 (for delay) 1. The instant application has been filed seeking condonation of delay of 708 days in re-filing the appeal. 2. For the reasons stated in the application, the delay of 708 in re-filing the appeal is condoned. 3. Application stands allowed. ITA 117/2026 & CM APPL. 9210/2026 (for delay in filing the appeal) 4. Learned counsel for appellant submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 5. In view of the aforesaid, the appeal is dismissed. 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 12/02/2026 at 13:39:02 6. Pending application also stands disposed of. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 10, 2026/MR 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 12/02/2026 at 13:39:02