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

ITA - 245 / 2025HC Delhi25 July 20252 pages

For Petitioner: ABHISHEK

AI SummaryRemanded

What did the High Court hold?

The High Court has not made any decision on the merits of the appeals. The only action taken by the Court in this excerpt is to allow the applications for condonation of delay in filing and re-filing the appeals. The Court has also re-notified the matters for a future date, July 29, 2025. Therefore, there is no finding on any substantive issue, no reasoning provided, and no ratio decidendi established in this particular judgment excerpt. No operative directions have been issued regarding the substantive dispute, and no issues have been left undecided as the appeals have not yet been heard on their merits.

What were the facts?

The appeals, ITA 243/2025 and ITA 245/2025, have been filed by the Principal Commissioner of Income Tax, Delhi-20 (the Revenue) against an order or action not specified in the provided text. The respondent is Gulshan Kumar Sethi (the assessee). The judgment is dated July 25, 2025. The Revenue sought condonation of delay in filing and re-filing the appeals, which was allowed. The matters were then re-notified for July 29, 2025. No specific assessment years, amounts in dispute, or the procedural history leading to the appeals before the High Court are detailed in this excerpt.

What were the issues?

The provided judgment excerpt does not contain any discussion of the issues that the Tribunal had to decide, nor does it record the arguments made by either the assessee or the Revenue. Consequently, no questions of law or fact, nor any reliance on authorities, circulars, or precedents, are mentioned. The excerpt is limited to procedural matters concerning the filing of the appeals.

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 11:49:00

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 11:49:00

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