IN HIGH COURT OF DELHI AT NEW DELHI 3. ITA 253/2017 PR. COMMISSIONER OF INCOME TAX Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Ms. Lakshmi Gurung, Advocate. versus SHYAM SUNDER KHEMKA Respondent CORAM: JUSTICE S. MURALIDHAR JUSTICE CHANDER SHEKHAR ORDER 28.04.2017 CM No. 12301/2017 (for condonation of delay of 14 days in re-filing appeal) 1. For reasons stated in application, delay of 14 days in re-filing appeal is condoned. 2. application is disposed of. ITA No. 253/2017 3. One of points urged in this appeal is that Income Tax Appellate Tribunal ( ITAT ) did not consider Section 80AC of Income Tax Act, 1961 ( Act ). It is seen that such ground was not raised before ITAT. Learned counsel for Revenue states that application has been filed before ITAT for that purpose. ITA 253/2017 Page 1 of 2 4. Depending upon outcome of said application, it will be open to Revenue to approach this Court again. 5. appeal is dismissed. S. MURALIDHAR, J CHANDER SHEKHAR, J APRIL 28, 2017 dn ITA 253/2017 Page 2 of 2 Pr. Commissioner of Income-tax v. Shyam Sunder Khemka