PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. SUN INFRAESTATE PVT. LTD.

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ITA - 194 / 2025HC Delhi03 July 20251 pages
For Petitioner: PUNEET RAI
AI SummaryRemanded

What did the High Court hold?

The Tribunal has not made any substantive decision on the merits of the appeal in this interim order. The only action taken is the allowance of the Revenue's application for exemption (CM APPL. 38217/2025), subject to all just exceptions. The appeal itself (ITA 194/2025) has been listed for further hearing on July 4, 2025. No findings on any issues, reasoning, or ratio decidendi have been provided. No operative directions have been issued concerning the appeal's substance, and no issues have been left undecided as the appeal has not yet been adjudicated.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Delhi-7 (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT). The assessee is Sun Infraestate Pvt. Ltd. The specific assessment year(s) and the order or action under challenge by the ITAT are not detailed in the provided text. The amount in dispute is also not stated. The procedural history indicates that the Revenue has filed an appeal (ITA 194/2025) and an application for exemption (CM APPL. 38217/2025). The exemption application was allowed, and the appeal was listed for further hearing on July 4, 2025. The respondent (assessee) was represented by 'None'.

What were the issues?

The provided text is an interim order and does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments of either the assessee or the Revenue. Therefore, no questions of law or fact can be framed, and no contentions or reliance on authorities can be identified from this excerpt.

AI-generated summary — verify with the full judgment below

$~51 * IN THEHIGH COURTOF DELHIAT NEW DELHI + ITA 194/2025

PR. COMMISSIONER OF INCOME TAX, DELHI-7.....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar, Mr Rishabh Nangia, Mr Gibran, JSCs and Mr Nikhil Jain, Ms Srishti Sharma and Mr Pratham Aggarwal, Advocates

versus

SUN INFRAESTATE PVT. LTD.

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

03.07.2025

CM APPL. 38217/2025 (exemption)

Allowed, subject to all just exceptions.

Application stands disposed of. ITA 194/2025 & CM APPL.38218-19/2025

List on 04.07.2025.

VIBHU BAKHRU, J

TEJAS KARIA, J JULY 03, 2025 Neha

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 12:06:26

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