PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI vs. M/S HAZOORILAL JEWELLERS PVT LTD

ITA - 175 / 2025HC Delhi27 May 20252 pages

For Petitioner: SHLOK CHANDRA

AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delay in filing the appeal and the delay in re-filing the appeal based on the reasons provided in the applications. The Court also granted the Revenue's request for an adjournment to enable them to file the pending documents on record. The matter was adjourned to a future date for further hearing. No decision was made on the substantive issues of the appeal as the hearing was adjourned. The specific amount in dispute and the assessment year(s) are not recorded in this order.

What were the facts?

This matter concerns an appeal filed by the Principal Commissioner of Income Tax (Central)-3, New Delhi (the Revenue) against an order passed by an Income Tax Appellate Tribunal (ITAT). The assessee is M/s Hazoorilal Jewellers Pvt Ltd. The appeal was filed with a significant delay, and the Revenue also sought condonation for the delay in re-filing the appeal. The Revenue's counsel indicated that certain required documents had not been filed and requested an adjournment to submit them. The High Court granted the adjournment and listed the matter for a future date.

What were the issues?

1. Whether the delay in filing the appeal should be condoned, and if so, whether the delay in re-filing should also be condoned? (Procedural issue) The Revenue argued that there were reasons for the delay in filing and re-filing the appeal, as stated in the applications. The Revenue's counsel also indicated that some necessary documents were not filed and requested an adjournment to produce them. No specific arguments were recorded for the assessee as they were represented by 'None'.

AI-generated summary — verify with the full judgment below

$~77 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 175/2025 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI .....Appellant Through: Mr Shlok Chandra, SSC, Ms Naincy Jain and Ms Madhavi Shukla, JSCs and Mr Ujjwal Jain, Advocate. versus M/S HAZOORILAL JEWELLERS PVT LTD .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 27.05.2025 CM APPL. 33397/2025(delay in refiling) 1. For the reasons stated in the application, the delay in re-filing the above captioned appeal is condoned. 2. The application stands disposed of. CM APPL. 33396/2025(delay in filing) 3. For the reasons stated in the application, the delay in filing the above captioned appeal is condoned. 4. The application stands disposed of. CM APPL. 33398-99/2025 5. Exemptions are allowed, subject to all just exceptions. 6. The applications are disposed of. ITA 175/2025 7. The learned counsel for the Revenue states that some documents which are required to be filed, have not been filed. He requests for an 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 12:43:33

adjournment to place those documents on record. Let the needful be done before the next date of hearing. 8. At his request, list on 08.07.2025. VIBHU BAKHRU, J TEJAS KARIA, J MAY 27, 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 12:43:33

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