What did the High Court hold?

The Delhi High Court condoned the delay in re-filing the appeals. The matters were then adjourned to a later date for further hearing.

The revenue filed appeals before the Delhi High Court with a delay of 300 days. The assessee did not oppose the condonation of delay.

What were the issues?

The primary issue was whether the delay in filing the appeals by the revenue should be condoned. The court also dealt with a request for adjournment by the revenue.

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 14:15:24

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 14:15:24

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 14:15:24

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

What did the High Court hold?

What were the facts?

What were the issues?

Recent GST High Court judgments