PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. M/S PATANJALI AYURVED LIMITED

ITA - 110 / 2025HC Delhi24 April 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi condoned the delay of 8 days in filing the appeal and 117 days in refiling the appeal, finding the reasons stated in the applications to be sufficient. The Court also allowed the exemption application, subject to all just exceptions. The learned counsel for the respondent accepted notice of the appeal. The High Court has not decided on the merits of the appeal itself, as the matter was only listed for further hearing. The operative direction was to list the appeal for further proceedings on 28.04.2025. No issues regarding the substantive income tax law were decided.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Central-1, Delhi (the Revenue) against an order passed by an Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 8 days in filing and 117 days in refiling. The respondent is M/s Patanjali Ayurved Limited (the assessee). The High Court of Delhi considered applications for condonation of delay in filing and refiling the appeal, and for exemption. The learned counsel for the respondent accepted notice. The High Court then listed the matter for further hearing.

What were the issues?

1. Whether the High Court should condone the delay of 8 days in filing the appeal and 117 days in refiling the appeal, considering the reasons provided in the applications. Assessee's Contention: The respondent's counsel accepted notice, implying no specific argument was made against condonation at this stage. The judgment does not record any specific arguments from the assessee regarding the delay. Revenue's Contention: The Revenue, through its counsel, presented reasons for the delay in filing and refiling the appeal and sought condonation. The judgment does not record specific arguments from the Revenue on the merits of the case, only on the procedural aspect of delay.

AI-generated summary — verify with the full judgment below

$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 110/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, SCs and Mr Nikhil Jain, Advocate. versus M/S PATANJALI AYURVED LIMITED .....Respondent Through: Mr Vaibhav Kulkarni, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 24.04.2025 CM APPL. 23795/2025 (condonation of delay in refiling) 1. For the reasons stated in the application, the delay of 117 days in refiling the present appeal is condoned. 2. The application stands disposed of. CM APPL. 23794/2025 (condonation of delay in filing) 3. For the reasons stated in the application, the delay of 8 days in filing the present appeal is condoned. 4. The application stands disposed of. CM APPL. 23793/2025 (Exemption) 5. Exemption is allowed, subject to all just exceptions. 6. The application stands disposed of. 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 12:44:43

ITA 110/2025 7. Issue notice. The learned counsel for the respondent accepts notice. 8. At the request of the learned counsel for the Revenue, list on 28.04.2025. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 24, 2025 M Click here to check corrigendum, if any 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 12:44:43

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