PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S HAVELLS INDIA PVT. LTD.

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ITA - 209 / 2024HC Delhi08 April 20241 pages
For Petitioner: SANJAY KUMAR
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the application for condonation of delay, subject to all just exceptions. This means the delay in filing the appeal by the Principal Commissioner of Income Tax was accepted, permitting the appeal to be considered. The exemption application was disposed of. The High Court also acceded to the respondent's request for accommodation and adjourned the hearing of the main appeal to April 30, 2024. The substantive issues of the appeal were not addressed or decided on merits in this order.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax (Central)-2 against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Havells India Pvt. Ltd. The appeal was filed with a delay, for which an application for condonation of delay (CM APPL. 20609/2024) was made. The High Court also considered an exemption application (CM APPL. 20608/2024). The matter was listed for hearing on April 8, 2024, where a request for accommodation was made by the respondent's counsel. The High Court acceded to this request and adjourned the matter.

What were the issues?

The primary procedural issue before the High Court was whether to condone the delay in filing the appeal by the Revenue. The Revenue, as the appellant, sought to have its appeal heard despite the delay. The respondent, M/s Havells India Pvt. Ltd., was represented and made a request for accommodation. The judgment does not explicitly state the substantive issues that would have been decided had the appeal proceeded to a full hearing on merits, as the matter was adjourned. The core question revolved around the procedural aspect of allowing the appeal to be filed out of time.

AI-generated summary — verify with the full judgment below

$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 209/2024 & CM APPL. 20609/2024 (delay in filing)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian and Ms. Hemlata Rawat, JSCs.

versus

M/S HAVELLS INDIA PVT. LTD. ..... Respondent Through: Mr. Divyansh Jain, Mr. Vidhan Jain and Mr. Abhishek, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

08.04.2024 O R D E R

Allowed, subject to all just exceptions. CM APPL. 20608/2024 (Exemption)

Application is disposed of. ITA 209/2024 & CM APPL. 20609/2024 (delay in filing) A request for accommodation is made on behalf of learned counsel representing the respondent.

Acceding to the same, this matter shall stand adjourned to be called again on 30.04.2024.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. APRIL 08, 2024 RW 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 14:01:37

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