What did the High Court hold?

The High Court condoned the delay in re-filing the appeals. The court stated that the judgment in a connected appeal, which was reserved, would also cover these appeals.

The Revenue filed appeals before the Delhi High Court with a significant delay of 233 days in re-filing. The assessee did not oppose the condonation of this delay. The issues in these appeals were identical to another pending appeal where arguments had been heard and judgment reserved.

What were the issues?

The primary issue was whether the delay in re-filing the appeals by the Revenue should be condoned. The substantive issues of the appeals were to be decided in a connected matter.

PCIT vs M/S Nestle India Ltd | Delhi High Court 2023

$~45 to 47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 300/2023 + ITA 301/2023 + ITA 302/2023

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 4

..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Standing Counsel.

versus

NESTLE INDIA LTD

..... Respondent Through: Mr Ajay Vohra, Sr Advocate with Mr Neeraj Jain, Mr Aniket D. Agarwal and Mr Saksham Singhal, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

24.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.27903/2023 in ITA 300/2023 CM Appl.27913/2023 in ITA 301/2023 CM Appl.27914/2023 in ITA 302/2023 [Applications moved on behalf of the appellant revenue seeking condonation of delay of 233 days in re- filing the appeals] 1. These are the applications moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the above-captioned appeals. ITA 300/2023 & connected matters

1/2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:14:40

According to Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the appellant/revenue, the period of delay involved, in each of the appeals, is 233 days. 3. Mr Ajay Vohra, learned senior counsel, who appears on behalf of the respondent/assessee, does not oppose the prayer made in the above- captioned applications. 4. Accordingly, delay in re-filing the appeals is condoned. 5. The applications are disposed of, in the aforesaid terms. ITA 300/2023 ITA 301/2023 ITA 302/2023

Counsel for the parties inform us that the issues involved in the above-captioned matters are the same as that which obtain in ITA 303/2023, which is also listed on our board today. In the said appeal, arguments have been heard and judgement has been reserved today. Counsel for the parties state that the judgement in ITA 303/2023 will cover the above-captioned appeals as well. 7. Arguments heard. 8. Judgment reserved.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 24, 2023/pmc

Click here to check corrigendum, if any

ITA 300/2023 & connected matters

2/2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:14:40

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 4 vs. M/S NESTLE INDIA LTD

What did the High Court hold?

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What were the issues?

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