$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 22/2026 CM APPL. 2919/2026 CM APPL. 2920/2026 PR COMMISSIONER OF INCOME TAX 4 NEW DELHI .....Appellant Through: Mr. Shlok Chandra, Sr. Std. Counsel with Ms. Naincy Jain, Ms. Madhavi Shukla, Jr. SCs and Mr. Udit Dad, Advocate. versus HARYANA CITY GAS DISTRIBUTION PVT LTD .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 16.01.2026 1. Mr. Shlok Chandra, Senior Standing Counsel for the appellant submitted that the tax amount involved in the present case is Rs. 1,61,88,463/- and therefore, is liable to be withdrawn/dismissed in light of the circulars issued by Central Board of Direct Taxes (CBDT), particularly Circular No. 5/2024 dated 15.03.2024 and Circular No. 9/2024 dated 17.09.2024. 2. The appeal is, therefore, dismissed as withdrawn. 3. The application seeking condonation of delay in re-filing so also the application seeking exemption from filing certified copies stand disposed of, along with the appeal. DINESH MEHTA, J VINOD KUMAR, J JANUARY 16, 2026/dd 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 20/01/2026 at 12:28:29