IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
 . 
 . 
         ITA 947/2010  
 . 
 . 
 COMMISSIONER OF INCOME TAX                  ..... Appellant 
 Through: Mr. Sanjeev Sabharwal, Advocate. 
 . 
 versus 
 . 
 . 
 GRAPECITY INDIA P. LTD.                              ..... Respondent 
 Through: None. 
 . 
 . 
 CORAM: 
 HON'BLE THE CHIEF JUSTICE 
 HON'BLE MR. JUSTICE MANMOHAN 
 . 
 O R D E R 
                        27.07.2010 
 C.M. No. 12674/2010 (Condonation of delay) 
 . 
 This is an application for condonation of delay of 220 days in refiling 
 the appeal. 
 We have heard Mr. Sanjeev Sabharwal, learned counsel for the appellant. 
 Regard being had to the averments made in the application, we find sufficient 
 cause for condonation of delay and accordingly, delay of 220 days in re-filing 
 the appeal is condone. 
 Accordingly, application stands disposed of. 
 . 
 . 
 ITA 947/2010                                                        page 1 of 2. 
 . 
 . 
 ITA 947/2010 
 The present appeal preferred under Section 260A of the Income Tax Act, 
 1961 (in short ?Act?) is admitted on the following substantial questions of 
 law:- 
 3. Whether the I.T.A.T. was correct in law in deleting the addition of 
 Rs.47,96,455/- made by the Assessing Officer under Section 10A of the Income Tax 
 Act, 1961? 
 . 
 4. Whether the order of I.T.A.T. is perverse as it has ignored the provisions of 
 Section 10A(4) of the Income Tax Act? 
 . 
 Issue notice. 
 Filing of paper book stands dispensed with. 
 . 
 . 
 CHIEF JUSTICE 
 . 
 . 
 . 
 MANMOHAN, J 
 JULY 27, 2010 
 js 
 . 
 . 
 . 
 . 
 . 
 . 
 . 
 . 
 . 
 . 
 ITA 947/2010                                                        page 2 of 2. 
 . 
 4