PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. RAMA PASHU AAHAR PVT. LTD.

ITA - 229 / 2026HC Delhi20 March 20262 pages

For Petitioner: PUNEET RAI

AI SummaryPartly Allowed

What did the High Court hold?

The High Court condoned the delay of 90 days in filing ITA 229/2026 and 69 days in filing ITA 230/2026. The reasoning provided is that after hearing learned counsel for the parties, the delay was condoned. The applications for condonation of delay were disposed of. The Court has not decided the substantive issues of the appeals themselves, as it has only listed the cases for further hearing on April 23, 2026, and directed the appellant to file a copy of the CIT(A)'s order. Therefore, no findings on the merits of the income tax disputes have been made at this stage.

What were the facts?

These are appeals filed by the Principal Commissioner of Income Tax-7, Delhi, against orders passed by the Commissioner of Income Tax (Appeals). The appeals concern two separate entities, Rama Pashu Aahar Pvt. Ltd. and M/s Rama Hygienic Products Pvt. Ltd. The Revenue sought condonation of delay in filing these appeals, which was granted. The High Court has listed the cases for further hearing and directed the appellant to file a copy of the order dated August 19, 2019, passed by the Commissioner of Income Tax (Appeals). The specific assessment years and the amounts in dispute are not recorded in this order.

What were the issues?

The primary procedural issue before the High Court was whether to condone the delay in filing the appeals by the Revenue. The Revenue sought condonation of delay of 90 days in ITA 229/2026 and 69 days in ITA 230/2026. The assessee's arguments are not recorded in this order. The Revenue's contention was that the delay was attributable to administrative reasons and sought condonation. The High Court had to decide if sufficient cause was shown for the delay as per the Income Tax Act, 1961.

AI-generated summary — verify with the full judgment below

$~16&17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 229/2026 PR. COMMISSIONER OF INCOME TAX-7, DELHI.....Appellant Through: Mr. Puneet Rai, SSC. Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs versus RAMA PASHU AAHAR PVT. LTD. .....Respondent Through: Mr. Rohit Jain, Mr. Deepesh Jain and Mr. Rama Krishna Rao, Advs. (17) + ITA 230/2026, CM APPL. 17727/2026 & CM APPL. 17729/2026 PR. COMMISSIONER OF INCOME TAX-7, DELHI.....Appellant Through: Mr. Puneet Rai, SSC. Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs versus M/S RAMA HYGIENIC PRODUCTS PVT. LTD......Respondent Through: Mr. Rohit Jain, Mr. Deepesh Jain and Mr. Rama Krishna Rao, Advs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

20.03.2026 CM APPL. 17720/2026(Delay) in ITA 229/2026 CM APPL. 17728/2026 (Delay) in ITA 230/2026 1. After hearing learned counsel for the parties, delay of 90 and 69 days respectively in filing the captioned appeals is condoned. 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 13:11:12

The applications stand disposed of. ITA 229/2026, CM APPL. 17719/2026 & CM APPL. 17721/2026 ITA 230/2026, CM APPL. 17727/2026 & CM APPL. 17729/2026 3. List these cases on 23.04.2026 as prayed by Mr. Puneet Rai, learned Senior Standing Counsel for the appellant. 4. Meanwhile, Mr. Rai to file copy of the order dated 19.08.2019 passed by the Commissioner of Income Tax (Appeals). DINESH MEHTA, J VINOD KUMAR, J MARCH 20, 2026/cd 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 13:11:12

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