The court condoned the delay of 130 days in refiling the appeals by the Department. On the submission of the Department that since the Assessing Officer who made the assessment was located in Gurugram and according to the decision of the Supreme Court in PCIT v. ABC Papers Ltd   (2022) 447 ITR 1(SC)  the appeals would not lie before the Delhi High Court, the court gave liberty to withdraw the appeals and granted leave to file the appeals before the court with territorial jurisdiction.