PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. M/S RAMA HYGIENIC PRODUCTS PVT. LTD.

ITA - 230 / 2026HC Delhi20 March 20262 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has condoned the delay of 90 days and 69 days in filing the appeals filed by the Principal Commissioner of Income Tax-7, Delhi, against the orders of the Commissioner of Income Tax (Appeals) concerning Rama Pashu Aahar Pvt. Ltd. and M/s Rama Hygienic Products Pvt. Ltd., respectively. The applications for condonation of delay have been disposed of. The Court has directed the appellant's counsel to file a copy of the order dated 19.08.2019 passed by the Commissioner of Income Tax (Appeals). The appeals have been listed for further hearing on 23.04.2026. No decision on the merits of the appeals has 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 assessees: Rama Pashu Aahar Pvt. Ltd. and M/s Rama Hygienic Products Pvt. Ltd. The appeals were filed with a delay of 90 days and 69 days respectively, for which condonation applications were filed. The High Court has condoned the delay. The court has also directed the appellant's counsel to file a copy of the order dated 19.08.2019 passed by the Commissioner of Income Tax (Appeals). The matters are listed for further hearing on 23.04.2026.

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the assessee or the revenue. The primary focus of this order is procedural, dealing with the condonation of delay in filing the appeals and scheduling the next hearing. No specific legal questions or contentions regarding the merits of the case are mentioned in this order.

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 13:11:31

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 13:11:31

Recent GST High Court judgments

Search GST case law →