PR. COMMISSIONER OF INCOME TAX -7, DELHI vs. NAVEEN KUMAR GUPTA

ITA - 25 / 2026HC Delhi19 January 20261 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided any substantive issues in this order. The order addresses procedural matters. An application seeking exemption filed by the appellant (revenue) has been disposed of with a direction to file requisite typed copies by the next date. Furthermore, a delay of 57 days in re-filing the appeal has been condoned for the reasons stated in the application. The application for condonation of delay has also been disposed of. The High Court has issued notice to the respondent-assessee, making the appeal returnable on March 23, 2026. No finding has been reached on any of the grounds of appeal, and no operative directions have been issued beyond the procedural steps.

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 of the Income Tax Appellate Tribunal (ITAT). The appeal is filed by the revenue, and the respondent is Naveen Kumar Gupta (the assessee). The specific assessment year(s) are not mentioned in this order. The appeal challenges an order passed by the ITAT. The procedural history indicates that the revenue filed an application seeking exemption, which was disposed of with a direction to file requisite typed copies. Additionally, a delay of 57 days in re-filing the appeal was condoned. The High Court has issued notice to the respondent-assessee, making it returnable on March 23, 2026.

What were the issues?

The High Court has issued notice to the respondent-assessee, making the appeal returnable on March 23, 2026. No specific issues have been framed or decided by the High Court in this order. The order primarily deals with procedural aspects, including the disposal of an application for exemption and the condonation of delay in re-filing the appeal. Therefore, there are no questions of law or mixed law and fact that the Tribunal had to decide, nor are there any arguments presented by either the assessee or the revenue on the merits of the case at this stage. The judgment does not record any arguments for either side regarding the substantive grounds of appeal.

AI-generated summary — verify with the full judgment below

$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 25/2026 PR. COMMISSIONER OF INCOME TAX -7, DELHI.....Appellant Through: Appearance not given versus NAVEEN KUMAR GUPTA

.....Respondent Through: None CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

19.01.2026 CM APPL. 3393/2026-EX. 1. The application seeking exemption stands disposed of by directing the appellant to file requisite typed copies by the next date. CM APPL. 3394/2026-DELAY OF 57 DAYS IN RE-FILING 2. For the reasons stated in the application, the delay of 57 days in re- filing the appeal is condoned. 3. The application is disposed of. ITA 25/2026 4. Issue notice to the respondent-assessee to be served through all permissible modes. Notice made returnable on 23.03.2026. DINESH MEHTA, J VINOD KUMAR, J JANUARY 19, 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 12:49:41

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