COMMISSIONER OF INCOME TAX (TDS)-1, NEW DELHI vs. INDIAN INSTITUTE OF TECHNOLOGY, DELHI

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ITA - 183 / 2025HC Delhi29 May 20251 pages
For Petitioner: PUNEET RAI
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in its order dated May 29, 2025, decided to condone the delay in re-filing the appeal filed by the Commissioner of Income Tax (TDS)-1, New Delhi. The Court found the reasons stated in the Appellant's application for condonation of delay to be sufficient. Consequently, the application for condonation of delay was disposed of. The appeal itself (ITA 183/2025) was then re-listed for further hearing on July 23, 2025. No decision on the substantive merits of the appeal has been made at this stage.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax (TDS)-1, New Delhi (the Appellant/Revenue) against an order presumably passed by the Income Tax Appellate Tribunal (ITAT). The Respondent is the Indian Institute of Technology, Delhi. The appeal is ITA 183/2025. The Appellant sought condonation of delay in re-filing the appeal, which was granted. The Court also granted exemption from filing certain documents. The appeal has been re-listed for further hearing on July 23, 2025. No substantive arguments on the merits of the appeal have been presented or recorded in this order.

What were the issues?

The primary procedural issue before the Court was the condonation of delay in re-filing the appeal. The Appellant sought condonation of delay, and the Respondent was represented by None. The Court had to decide whether to grant the condonation of delay. The Appellant argued for condonation of delay, citing reasons stated in their application. The judgment does not record any arguments from the Respondent.

AI-generated summary — verify with the full judgment below

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 183/2025

COMMISSIONER OF INCOME TAX (TDS)-1, NEW DELHI

.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. Mr. Rishabh Nangia, Mr. Gibran, JSCs and Mr. Nikhil Jain, Ms. Srishti Sharma, Advocates.

versus

INDIAN INSTITUTE OF TECHNOLOGY, DELHI .....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. 35073/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 35074/2025 3. For the reasons stated in the application, the delay in re-filing the appeal is condoned. 4. The application stands disposed of. ITA 183/2025 5. Re-list on 23.07.2025. 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 14:04:29

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