IN HIGH COURT OF DELHI AT NEW DELHI ITA 416/2017 PR. COMMISSIONER OF INCOME TAX-9 ..... Appellant Through: Mr.Zoheb Hossain, Advocate. Versus M/S VERTEX CUSTOMER SERVICES PVT. LTD. ..... Respondent Through: None. CORAM: JUSTICE S.MURALIDHAR JUSTICE VINOD GOEL ORDER 23.05.2017 C.M.No.19830/2017 (Delay in filing) 1. For reasons explained in application, delay in filing appeal is condoned. application is disposed of. ITA No.416/2017 2. This is appeal by Revenue under Section 260A of Income Tax Act ( Act ) against order of Income Tax Appellate Tribunal (ITAT) dated 19th August, 2016 in ITA No.1508/Del/2015. 3. question urged by Revenue in this appeal concerns legality of extension of stay granted by ITAT in favour of Respondent Assessee beyond 365 days and whether it was in contravention of Section ITA 416/2017 Page 1 of 2 254 (2A) of Act. 4. said question stands answered against Revenue and in favour of Assessee by decision of this Court in Pepsi Foods Pvt. Ltd. v. Assistant Commissioner of Income Tax (2015) 376 ITR 87. 5. No substantial question of law arises. appeal is dismissed. S.MURALIDHAR, J VINOD GOEL, J MAY 23, 2017 anb ITA 416/2017 Page 2 of 2 Pr. Commissioner of Income-tax-9 v. Vertex Customer Services Pvt. Ltd