PR. COMMISSIONER OF INCOME TAX, DELHI - 1 vs. BHARTIYA INTERNATIONAL LTD.

ITA - 202 / 2025HC Delhi07 July 20251 pages

For Petitioner: VIPUL AGRAWAL

AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delay in refiling and filing the appeal by the Revenue for Assessment Year 2017-18, based on the reasons stated in the applications. The Court noted that an identical appeal, ITA No. 193/2025, for the same assessment year is already scheduled for hearing on October 6, 2025. Consequently, the Court issued notice on the present appeal, returnable on October 6, 2025, and directed that it be listed along with ITA No. 193/2025. No decision on the merits of the substantive issues of the appeal has been made at this stage. The operative direction is to list the matter for further hearing.

What were the facts?

The appeal, ITA 202/2025, has been filed by the Principal Commissioner of Income Tax, Delhi-1 (Revenue) against Bhartiya International Ltd. (Assessee). The appeal concerns Assessment Year 2017-18. The Revenue has filed applications for condonation of delay in refiling and filing the appeal, which have been allowed. The Revenue's counsel informed the Court that an identical appeal, ITA No. 193/2025, also concerning Assessment Year 2017-18, is listed for hearing on October 6, 2025. The Court has issued notice and directed that the present appeal be listed along with ITA No. 193/2025 on the same date.

What were the issues?

1. Whether the delay in refiling and filing the appeal by the Revenue should be condoned, considering the reasons provided in the applications. (Question of procedure) Assessee's arguments: Not recorded. Revenue's arguments: The Revenue sought condonation of delay, stating reasons for the delay in refiling and filing the appeal. The Revenue also highlighted that an identical appeal for the same assessment year is already listed for hearing.

AI-generated summary — verify with the full judgment below

$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 202/2025 PR. COMMISSIONER OF INCOME TAX, DELHI – 1 .....Appellant Through: Mr Vipul Aggarwal, SSC, Mr Akshat Singh, Ms Sakshi Shairwal, JSCs and Mr Gaoraang Ranjan, Advocates. versus BHARTIYA INTERNATIONAL LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 07.07.2025 CM APPL. 39063/2025 & CM APPL. 39064/2025 1. For the reasons stated in the applications, the delays in refiling and filing the above captioned appeal are condoned. 2. The applications are disposed of. ITA 202/2025 3. The learned counsel for the Revenue submits that the identical appeal albeit in respect of Assessment Year 2017-18 [ITA No.193/2025 captioned Pr Commissioner of Income Tax, Delhi-1 v. Bhartiya International Limited] is now listed on 06.10.2025. 4. Issue notice, returnable on 06.10.2025. 5. List along with ITA No.193/2025 on the said date. VIBHU BAKHRU, J TEJAS KARIA, J JULY 07, 2025 M 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 12:31:24

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