PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. SUZUKI MOTORCYCLE INDIA PVT LTD

ITA - 188 / 2025HC Delhi30 May 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court allowed the applications for exemption, subject to all just exceptions, and disposed of them. Subsequently, the court condoned the delay in re-filing the appeals, accepting the reasons provided in the applications, and disposed of those applications. Following these procedural orders, the High Court issued notice to the respondent, Suzuki Motorcycle India Pvt Ltd, directing them to appear on September 23, 2025. The court did not delve into the merits of the appeals themselves, as the proceedings were at the stage of admitting the appeals and setting a date for the respondent's appearance. Therefore, no findings on the substantive tax disputes were made.

What were the facts?

The appeals, ITA 188/2025 and ITA 191/2025, have been filed by the Pr. Commissioner of Income Tax, Delhi-7, against Suzuki Motorcycle India Pvt Ltd. The appeals are accompanied by applications for exemption and condonation of delay in re-filing. The revenue's counsel appeared, while the respondent (assessee) was not represented. The High Court considered the applications for exemption and condonation of delay. The delay in re-filing the appeals was condoned for the reasons stated in the applications. Notice was then issued to the respondent, returnable on September 23, 2025.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact in these appeals. The primary matters before the court were applications for exemption and condonation of delay in re-filing the appeals. The revenue, represented by Mr. Puneet Rai, SSC, sought to have the appeals admitted. The respondent, Suzuki Motorcycle India Pvt Ltd, did not appear before the court. No arguments were recorded for the respondent. The court's immediate task was to address the procedural aspects of the appeals, namely, the grant of exemptions and the condonation of any delay in the filing of the appeals by the appellant.

AI-generated summary — verify with the full judgment below

$~43 & 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI (43) + ITA 188/2025 & CM APPL. 36317/2025

PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia & Mr. Gibran, JSCs for Income Tax Deptt.

versus

SUZUKI MOTORCYCLE INDIA PVT LTD .....Respondent

Through: None.

(46) + ITA 191/2025 & CM APPL. 36402/2025

PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia & Mr. Gibran, JSCs for Income Tax Deptt.

versus

SUZUKI MOTORCYCLE INDIA PVT LTD .....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

30.05.2025 CM APPL. 36316/2025 in ITA 188/2025 (Exemption) CM APPL. 36401/2025 in ITA 191/2025 (Exemption)

Exemptions allowed, subject to all just exceptions. 2. The applications stand disposed of. 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 13:33:57

CM APPL. 36318/2025 in ITA 188/2025 (Condonation of delay) CM APPL. 36403/2025 in ITA 191/2025 (Condonation of delay)

For the reasons stated in the applications, the delay in re-filing the appeals are condoned. 4. The applications stand disposed of. ITA 188/2025 & ITA 191/2025

Issue notice to the respondent, returnable on 23.09.2025.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 30, 2025/ ‘A’

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 13:33:57

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