PRINCIPAL COMMISIONER OF INCOME TAX-7, NEW DELHI vs. M/S PRIAPUS DEVELOPERS PRIVATE LIMITED

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ITA - 16 / 2024HC Delhi08 January 20241 pages
For Petitioner: ASEEM CHAWLA
AI SummaryRemanded

What did the High Court hold?

The High Court noted that the appeal filed by the Revenue against the ITAT's order for Assessment Year 2016-2017 is presently lying under defect. Consequently, the Court requested Mr. Bhatia, learned counsel representing the Revenue in that appeal, to take appropriate steps to ensure that these defects are removed. The Court did not decide on the merits of the appeal. The operative direction is to re-notify the appeal for a future date after the defects are rectified. No issues were decided on merit.

What were the facts?

The Revenue, Principal Commissioner of Income Tax-7, New Delhi, has filed an appeal before the Delhi High Court against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal pertains to Assessment Year 2016-2017 and concerns the assessee, M/s Priapus Developers Private Limited. The appeal is currently under defect, and the Court has directed the Revenue's counsel to take steps to remove these defects. The matter has been re-notified for a future date.

What were the issues?

1. Whether the appeal filed by the Revenue against the ITAT's order for Assessment Year 2016-2017 is maintainable in its current defective state. The Revenue, through its counsel Mr. Aseem Chawla, Sr. SC, has filed the present appeal. The judgment does not record any specific arguments made by the Revenue regarding the substantive issues of the appeal, as the focus is on the procedural defect. No arguments are recorded for the Respondent assessee, M/s Priapus Developers Private Limited, as none appeared.

AI-generated summary — verify with the full judgment below

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 16/2024

PRINCIPAL COMMISIONER OF INCOME TAX-7, NEW

DELHI

..... Appellant Through: Mr. Aseem Chawla, Sr. SC with Ms. Pratishtha Chaudhary, Ms. Nivedita Jha, Advs.

versus

M/S PRIAPUS DEVELOPERS PRIVATE LIMITED ..... Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

08.01.2024 CM APPL 807/2024 (Exemption) Allowed, subject to all just exceptions. The application stands disposed of. ITA 16/2024 & CM APPL 806/2024 (Delay)

We are informed that the Department has preferred an appeal against the order passed by the Income Tax Appellate Tribunal [“ITAT”] relating to Assessment Year 2016-2017. However, the said appeal is presently lying under defect. We, consequently, request Mr. Bhatia, learned counsel who represents the Revenue in that appeal to take appropriate steps to ensure that those defects are removed. Let this appeal be re-notified for 01.02.2024.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. JANUARY 8, 2024/neha 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 12:44:09

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