ROCKWELL AUTOMATION INDIA PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME-TAX, DELHI

ITA - 184 / 2025HC Delhi29 May 20251 pages

For Petitioner: MANUJ SABHARWAL

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi, comprising Justices Vibhu Bakhru and Tejas Karia, held that the delay in filing the appeal by Rockwell Automation India Pvt. Ltd. should be condoned. The court granted the exemption application and disposed of the application for condonation of delay. The reasoning for condoning the delay is based on the reasons stated in the application, which were found to be satisfactory by the court. The court has issued notice to the respondent, indicating that the appeal will proceed to be heard on merits on a future date. No decision has been made on the substantive grounds of the appeal, as this order is solely concerned with the procedural aspect of condoning the delay.

What were the facts?

This judgment concerns an appeal filed by Rockwell Automation India Pvt. Ltd. (the appellant) against an order passed by the Assistant Commissioner of Income-Tax, Delhi (the respondent). The appeal is filed before the High Court of Delhi. The appellant sought condonation of delay in filing the appeal, which was granted. The court has issued notice to the respondent, with the returnable date set for July 30, 2025. The specific assessment year(s) and the amount in dispute are not recorded in this order. The procedural history leading to this appeal before the High Court is not detailed.

What were the issues?

The primary issue before the High Court is whether the delay in filing the appeal by Rockwell Automation India Pvt. Ltd. should be condoned. The appellant, through its advocates, sought condonation of delay. The respondent, represented by its counsel, did not present any arguments against the condonation of delay in this specific order. No other issues or grounds of appeal were discussed or decided in this proceeding.

AI-generated summary — verify with the full judgment below

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 184/2025

ROCKWELL AUTOMATION INDIA PVT. LTD. .....Appellant Through: Mr. Manuj Sabharwal, Mr. Devvrat Tiwari, Mr. Drona Negi, Advocates.

versus

ASSISTANT COMMISSIONER OF INCOME-TAX, DELHI

.....Respondent Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC; Mr. Viplav Acharya, JSC; Ms. Priya Sarkar, JSC and Mr. Utkarsh Tiwari, Advocate.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

29.05.2025 CM APPL. 35137/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 35136/2025 3. For the reasons stated in the application, the delay in filing the appeal is condoned. 4. The application stands disposed of. ITA 183/2025 5. Issue notice to the Respondent, returnable on 30.07.2025.

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 12:31:56

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