PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. CHRYSCAPITAL INVESTMENT ADVISORS (INDIA) PVT. LTD.

ITA - 171 / 2025HC Delhi22 May 20252 pages

For Petitioner: SANJAY KUMAR

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court, in its order dated May 22, 2025, considered the applications for condonation of delay in filing and re-filing the appeal. For the reasons stated in those applications, the Court condoned the delays. The Court then issued notice of the appeal to the respondent, and the respondent's counsel accepted the notice. The appeal has been scheduled for further hearing on September 10, 2025. No decision on the merits of the appeal has been made at this stage.

What were the facts?

The Pr. Commissioner of Income Tax-1, Delhi (Appellant/Revenue) filed an appeal before the Delhi High Court against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay, for which applications for condonation of delay in filing and re-filing were submitted. The respondent is Chryscapital Investment Advisors (India) Pvt. Ltd. The High Court considered the applications for condonation of delay and, for the reasons stated therein, condoned the delays. Notice was issued, and the learned counsel for the respondent accepted notice. The appeal has been listed for further hearing on September 10, 2025.

What were the issues?

The provided text is an interim order of the Delhi High Court concerning the admission of an appeal. It does not record any specific questions of law or mixed fact and law that the Tribunal had to decide, nor does it detail the arguments presented by the assessee or the revenue. The primary procedural matter addressed is the condonation of delay in filing the appeal. The judgment does not contain any substantive arguments or legal contentions from either party regarding the merits of the case.

AI-generated summary — verify with the full judgment below

$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 171/2025

PR. COMMISSIONER OF INCOME TAX-1, DELHI .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin, JSC & Ms. Easha, JSC.

versus

CHRYSCAPITAL INVESTMENT ADVISORS (INDIA) PVT. LTD. .....Respondent

Through: Mr. Mayank Aggarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

22.05.2025

CM APPL. 31804/2025 1. For the reasons stated in the application, the delay in filing the appeal is condoned. 2. The application stands disposed of. CM APPL. 31805/2025 3. For the reasons stated in the application, the delay in re-filing the appeal is condoned. 4. The application stands disposed of. ITA 171/2025 5. Issue notice. The learned counsel for the respondent accepts notice. 6. List on 10.09.2025. 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 14:03:58

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 22, 2025/ab

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 14:03:58

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