COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. EVEREST GLOBAL INC.

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ITA - 175 / 2026HC Delhi10 March 20261 pages
For Petitioner: PUNEET RAI
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi condoned the delay of 21 days in re-filing the appeal filed by the Commissioner of Income Tax, International Taxation-1, New Delhi. The Court allowed the exemption application and disposed of the application for condonation of delay. The Court then listed the appeal for further hearing on a future date, April 20, 2026. The substantive issues of the appeal were not decided as the judgment only addresses the procedural aspect of delay condonation. Therefore, no finding was reached on the merits of the appeal, and the operative directions were limited to listing the case.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, International Taxation-1, New Delhi (the Revenue) against an order of an Income Tax Appellate Tribunal (ITAT). The appeal pertains to assessment year(s) not specified in the provided text. The Revenue sought to challenge an order passed by the ITAT. There was a delay of 21 days in re-filing the appeal by the Revenue, for which an application was filed to condone the delay. The High Court of Delhi was hearing the application for condonation of delay and the appeal itself.

What were the issues?

1. Whether the delay of 21 days in re-filing the appeal should be condoned. Assessee's Arguments: The judgment does not record any arguments made by the assessee, Everest Global Inc. Revenue's Arguments: The Revenue, through its counsel, filed an application seeking condonation of delay, stating reasons for the 21-day delay in re-filing the appeal. The application was supported by stated reasons, which were accepted by the High Court.

AI-generated summary — verify with the full judgment below

$~82 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 175/2026

COMMISSIONER OF INCOME TAX, INTERNATIONAL

TAXATION-1, NEW DELHI

.....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Gibran, JSCs, and Mr. Rishabh Nangia, Adv.

versus

EVEREST GLOBAL INC.

.....Respondent Through: Mr. Vishal Kalra, and Mr. Anil Kumar, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

10.03.2026 O R D E R 1. Exemption is allowed, subject to all just exceptions. CM APPL. 14361/2026 (Exemption) 2. The application stands disposed of. 3. For the reasons stated in the application, the delay of 21 days in re- filing the appeal is condoned. CM APPL. 14362/2026 (delay of 21 days in re-filing) 4. The application stands disposed of. 5. List this appeal on 20.04.2026. ITA 175/2026 DINESH MEHTA, J

VINOD KUMAR, J MARCH 10, 2026/dd 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 12:04:47

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