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

ITA - 191 / 2025HC Delhi30 May 20252 pages

For Petitioner: PUNEET RAI

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi considered the applications filed by the appellant, Pr. Commissioner of Income Tax, Delhi-7, for exemption and condonation of delay in re-filing the appeals ITA 188/2025 and ITA 191/2025. The court allowed the exemptions, subject to all just exceptions, and disposed of the exemption applications. Furthermore, for the reasons stated in the applications, the court condoned the delay in re-filing the appeals and disposed of those applications. The court then issued notice to the respondent, Suzuki Motorcycle India Pvt Ltd, making it returnable on September 23, 2025. No decision was made on the merits of the substantive appeals, as the focus was on procedural matters.

What were the facts?

These are two appeals, ITA 188/2025 and ITA 191/2025, filed by the Pr. Commissioner of Income Tax, Delhi-7, against Suzuki Motorcycle India Pvt Ltd. The appeals are before the High Court of Delhi. The appellant is represented by Mr. Puneet Rai, SSC, along with other counsel. The respondent, Suzuki Motorcycle India Pvt Ltd, is not represented. The appeals are accompanied by applications for exemption and condonation of delay in re-filing. The court has allowed the exemptions and condoned the delay in re-filing the appeals. Notice has been issued to the respondent, returnable on September 23, 2025.

What were the issues?

The High Court of Delhi was presented with two appeals filed by the Pr. Commissioner of Income Tax, Delhi-7, against Suzuki Motorcycle India Pvt Ltd. The appeals concern matters that are not detailed in the provided text. The court was asked to consider applications for exemption and condonation of delay. The appellant, represented by Mr. Puneet Rai, SSC, and other counsel, sought to have these applications allowed. The respondent was not present or represented. The primary procedural issue was whether to grant exemptions and condone the delay in re-filing the appeals. The substantive issues of the appeals themselves are not specified in this order.

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 13:11:27

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 13:11:27

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