PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-20 vs. GULSHAN KUMAR SETHI

ITA - 243 / 2025HC Delhi25 July 20252 pages

For Petitioner: ABHISHEK

AI SummaryRemanded

What did the High Court hold?

The Tribunal has not decided any substantive issues in this excerpt. The order pertains to procedural matters, specifically the condonation of delay in filing the appeals by the Revenue. The applications for condonation of delay were allowed, and the appeals were re-notified for a future hearing date. No findings on merits, reasoning, or operative directions regarding the substantive dispute have been provided in this text.

What were the facts?

These are two appeals, ITA 243/2025 and ITA 245/2025, filed by the Principal Commissioner of Income Tax, Delhi-20 (the Revenue) against the respondent, Gulshan Kumar Sethi. The appeals are against an order or action that is not specified in this excerpt. The procedural history indicates that the Revenue sought condonation of delay in filing and re-filing the appeals, which was allowed. The matters were then re-notified for hearing on July 29, 2025. No specific assessment years or amounts in dispute are mentioned in this excerpt.

What were the issues?

The provided text is an interim order and does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments of the assessee or the revenue. Therefore, no questions of law or fact can be identified, and no contentions or reliance on authorities can be reported.

AI-generated summary — verify with the full judgment below

$~18 & 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 243/2025 + ITA 245/2025

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-20 .....Appellant Through: Mr. Abhishek Maratha, Mr. Apporv Agarwal, Mr. Parth Samwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel and Mr. Himanshu Gaur, Advs.

Versus

GULSHAN KUMAR SETHI

.....Respondent

Through: Mr. Aditya Kumar Garg, Adv.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

25.07.2025

CM APPL. 44458/2025 & CM APPL. 44659/2025 (for exemption) 1. Allowed, subject to all just exception. 2. The applications stand disposed of. CM APPL. 44456/2025, CM APPL. 44457/2025 & CM APPL. 44657/2025, CM APPL. 44658/2025

For the reasons stated in the applications, the delay in filing and re-filing of the appeals is condoned. 4. The applications stand disposed of. 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 11:50:03

ITA 243/2025 & ITA 245/2025

Renotify on 29.07.2025.

V. KAMESWAR RAO, J

VINOD KUMAR, J JULY 25, 2025 ss 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 11:50:03

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