PR. COMMISSIONER OF INCOME TAX, DELHI - 1 vs. M/S. CPP ASSISTANCE SERVICES PVT. LTD.

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ITA - 182 / 2025HC Delhi29 May 20251 pages
For Petitioner: VIPUL AGRAWAL
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi condoned the delay in re-filing the appeal by the appellant (Revenue) for the reasons stated in the application. The application for condonation of delay was disposed of. The appeal itself (ITA 182/2025) was re-listed for further hearing on 16.07.2025. No decision on the merits of the appeal was made at this stage, as the hearing was only for procedural matters and to set a future date for substantive arguments. The High Court did not decide any substantive issue of income tax law or fact, nor did it provide any ratio decidendi for future citation. The operative direction was to re-list the matter.

What were the facts?

The Pr. Commissioner of Income Tax, Delhi – 1 (Appellant) filed an appeal before the High Court of Delhi against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed by the Revenue. The assessee is M/s. CPP Assistance Services Pvt. Ltd. (Respondent). The appeal was listed for hearing on 29.05.2025. The Revenue had sought condonation of delay in re-filing the appeal, which was granted. The appeal was then re-listed for 16.07.2025. No arguments were presented by the Respondent (assessee) as none appeared for them.

What were the issues?

1. Whether the delay in re-filing the appeal by the appellant (Revenue) should be condoned. (Question of procedure) The Appellant (Revenue) contended that there was a delay in re-filing the appeal and sought condonation of the same, providing reasons in an application. The Respondent (assessee) did not appear and therefore, did not present any arguments or objections regarding the delay or the appeal itself.

AI-generated summary — verify with the full judgment below

$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 182/2025

PR. COMMISSIONER OF INCOME TAX, DELHI – 1 .....Appellant Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal, JSC; Mr. Akshat Singh, JSC and Mr. Gaoraang Ranjan, Advocate.

versus

M/S. CPP ASSISTANCE SERVICES PVT. LTD. .....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

29.05.2025

CM APPL. 35068/2025 1. For the reasons stated in the application, the delay in re-filing the appeal is condoned. 2. The application stands disposed of. ITA 182/2025 3. Re-list on 16.07.2025. VIBHU BAKHRU, J

TEJAS KARIA, J MAY 29, 2025/sms

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 11:49:33

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