PRINCIPAL COMMISSIONER OF INCOME TAX 7 DELHI vs. SPAN INDIA PVT LTD

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ITA - 243 / 2024HC Delhi30 April 20241 pages
For Petitioner: SUNIL KUMAR AGARWAL
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in its order dated April 30, 2024, allowed the application for condonation of delay (CM APPL. 25113/2024) subject to all just exceptions. The Court noted the submission made by the learned counsel for the appellant (revenue) that separate appeals for different Assessment Years have already been filed and are likely to come up shortly. Based on this submission, the Court directed that the appeal (ITA 243/2024) be re-notified for July 23, 2024. No decision on the merits of the appeal has been rendered at this stage.

What were the facts?

This matter concerns an appeal filed by the Principal Commissioner of Income Tax 7, Delhi (the appellant/revenue) against an order, the details of which are not specified in the provided text. The appeal is against Span India Pvt Ltd (the respondent/assessee). The appeal pertains to Assessment Year(s) not explicitly mentioned. The appeal was filed with a delay of 148 days. The revenue's counsel submitted that separate appeals for different Assessment Years have already been filed and are listed before the Court. The Court was asked to re-notify the appeal for a future date.

What were the issues?

1. Whether the delay in filing the appeal should be condoned, considering the appellant's submission regarding other pending appeals for different Assessment Years. Assessee's Contentions: None recorded. Revenue's Contentions: The revenue, through its counsel, submitted that separate appeals for different Assessment Years have already been filed and are likely to come up before the Court shortly. This submission appears to be made in the context of explaining the delay and seeking adjournment.

AI-generated summary — verify with the full judgment below

$~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 243/2024

PRINCIPAL COMMISSIONER OF INCOME TAX 7 DELHI

..... Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC & Mr. Utkarsh Tiwari, Adv.

versus

SPAN INDIA PVT LTD

..... Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

30.04.2024

CM APPL. 25113/2024 (Ex.)

Allowed subject to all just exceptions.

Application stands disposed of. ITA 243/2024 & CM APPL. 25112/2024 (148 days delay in filing)

Mr. Agarwal, learned counsel appearing for the appellant, submits that separate appeals for different Assessment Years have already been filed and are likely to come up shortly before this Court.

In view of the aforesaid, let this appeal be re-notified for 23.07.2024.

YASHWANT VARMA, J

PURUSHAINDRA KUMAR KAURAV, J APRIL 30, 2024/kk

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 14:00:08

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