NTPC LIMITED vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-13/18,

ITA - 25 / 2023HC Delhi21 February 20231 pages

For Petitioner: VED KUMAR JAIN

AI SummaryRemanded

What did the High Court hold?

The Tribunal (represented by the Joint Registrar) considered the appellant's request for an extension to file the record. The appellant, NTPC Limited, had been directed by an earlier order dated 17/01/2023 to submit the record that was filed before the statutory authority. The learned counsel for the appellant sought a further two weeks to comply with this directive. The Court heard the submission and allowed the request. The operative direction is that the record shall be filed by the appellant within two weeks from 21.02.2023. The matter was then adjourned for further listing on 25/07/2023. No decision on the merits of the underlying appeal or the issues raised by the revenue has been made at this stage.

What were the facts?

The appellant, NTPC Limited, is challenging an order or action by the Additional Commissioner of Income Tax, Range-13/18. The specific assessment year(s) and the nature of the dispute are not detailed in this order. The procedural history indicates that by an order dated 17/01/2023, the Hon'ble Court directed the appellant to file the record that was previously submitted before the statutory authority. The learned counsel for the appellant sought a two-week extension to comply with this direction. The Court heard the request and allowed it, directing the record to be filed within two weeks from the date of the current order, which was 21.02.2023. The matter was then listed for further hearing on 25/07/2023.

What were the issues?

1. Whether the appellant, NTPC Limited, has complied with the order dated 17/01/2023 of the Hon'ble Court to file the record previously submitted before the statutory authority? Assessee's Contention: The appellant, through its learned counsel, sought a two-week extension to file the required record, indicating an inability to comply immediately. Revenue's Contention: The revenue's contentions are not recorded in this order. The focus is on the appellant's request for an extension.

AI-generated summary — verify with the full judgment below

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 25/2023

NTPC LIMITED ..... Appellant

Through: Appearance not given.

versus

ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-13/18, ..... Respondent

Through: Mr. Shailender Kishore Singh, Adv.

for Mr. Viplav Acharya, Adv.

CORAM:

JOINT REGISTRAR (JUDICIAL) SUGANDHA AGGARWAL

O R D E R %

21.02.2023

Vide order dated 17/01/2023 of the Hon’ble Court, the appellant was directed to file the record which was filed before the statutory authority. Ld. Counsel for the appellant seeks two week for the same. Heard. Allowed. The record shall be filed within two weeks from today. Be listed on 25/07/2023.

SUGANDHA AGGARWAL

JOINT REGISTRAR

(JUDICIAL)

FEBRUARY 21, 2023

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 14:30:44

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