What did the High Court hold?

The High Court condoned the delay of 300 days in re-filing the appeals. The court also adjourned the hearing of the appeals to a later date as requested by the Revenue.

The Revenue filed appeals before the High Court with a delay of 300 days in re-filing. The assessee did not oppose the condonation of this delay. The appeals were listed without prior intimation to the Revenue.

What were the issues?

Whether the delay in re-filing the appeals should be condoned. The listing of appeals without prior intimation.

PCIT vs Ve Commercial Vehicles Ltd | Delhi High Court 2023

$~6, 7 & 11 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 329/2023&CM Nos.31484-85/2023

PR. COMMISSIONER OF INCOME TAX -CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

versus

VE COMMERCIAL VEHICLES LTD.

..... Respondent Through: Ms Kavita Jha, Mr Anant Mann and Mr Himanshu Aggarwal, Advs.

+ ITA 330/2023&CM APPL. 31486/2023

PR. COMMISSIONER OF INCOME TAX -CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

versus

VE COMMERCIAL VEHICLES LTD.

..... Respondent Through: Ms Kavita Jha, Mr Anant Mann and Mr Himanshu Aggarwal, Advs.

+ ITA 334/2023&CM Nos.31507-08/2023

PR. COMMISSIONER OF INCOME TAX -CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

page 1 of 3 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 14:15:03

versus

VE COMMERCIAL VEHICLES LTD

..... Respondent Through: Ms Kavita Jha, Mr Anant Mann and Mr Himanshu Aggarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

02.06.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.31484/2023 in ITA 329/2023 CM No.31507/2023 in ITA 334/2023

Allowed, subject to just exceptions. CM No.31485/2023 in ITA 329/2023 CM No.31486/2023 in ITA 330/2023 CM No.31508/2023 in ITA 334/2023

These are the applications moved on behalf of the appellant/revenue, seeking condonation of delay in re-filing the appeals. 2.1 According to the appellant/revenue, there is a delay of 300 days. 3. Ms Kavita Jha, who appears on behalf of the respondent/assessee, says that she does not oppose the prayer made in the applications. 4. Accordingly, the delay is condoned. 5. The applications are disposed of in the aforesaid terms.

ITA 329/2023 ITA 330/2023 ITA 334/2023 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 14:15:03

Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that an adjournment slip has been moved, as the above-captioned appeals have been listed without prior intimation. 7. The request is not opposed by Ms Jha. 8. Accordingly, list the above-captioned matters on 15.09.2023.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JUNE 2, 2023

Click here to check corrigendum, if any page 3 of 3 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 14:15:03

PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. VE COMMERCIAL VEHICLES LTD.

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