IN HIGH COURT OF DELHI AT NEW DELHI ITA 202/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 Appellant Through: Ms.Vibhooti Malhotra, Advocate. versus M/S GATEWAY IMPEX PVT. LTD. Respondent Through: Mr.Kshitiz Karjee and Ms.Mrinal Agarwal, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 23.07.2019 CM APPL.10001/2019 (delay) 1. For reasons explained in application, delay of 146 days in re- filing appeal is condoned and application is allowed. ITA 202/2019 2. Learned counsel for Revenue fairly states that quantum appeal of Revenue being ITA No. 143/2019 has been dismissed by this Court on 11th February, 2019. 3. In that view of matter, question raised in present appeal on calculation of interest under Sections 234 and 234 B of Act qua disallowance under Section 14 of Act has been rendered infructuous. 4. appeal is accordingly dismissed in above terms. S. MURALIDHAR, J. TALWANT SINGH, J. JULY 23, 2019 Pr. Commissioner of Income-tax, (Central)-3 v. Gateway Impex Pvt. Ltd