PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. METRO TYRES LTD.

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ITA - 251 / 2025HC Delhi28 July 20251 pages
For Petitioner: PUNEET RAI
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi has condoned the delay of 44 days in filing the appeal by the Revenue, citing the reasons provided in the application. Exemption has also been granted to the Revenue, subject to all just exceptions. The Court has issued notice to the Assessee, Metro Tyres Ltd., to appear on September 4, 2025. The substantive issues of the appeal, which would have been decided by the ITAT and are now being challenged by the Revenue, have not been addressed in this order. The Court has not made any findings on the merits of the case, nor has it provided any reasoning for the eventual decision on the appeal itself.

What were the facts?

The Pr. Commissioner of Income Tax, Central-1, Delhi (the Revenue) has filed an appeal before the High Court of Delhi against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal pertains to Metro Tyres Ltd. (the Assessee). The Revenue has sought condonation of a delay of 44 days in filing the appeal, which has been allowed. The Court has also granted exemption to the Revenue, subject to all just exceptions. Notice has been issued to the Assessee, returnable on September 4, 2025. No specific assessment year or the amount in dispute is mentioned in this order.

What were the issues?

The High Court of Delhi is to decide whether to admit the appeal filed by the Revenue. The specific grounds of appeal and the contentions of the Revenue are not detailed in this order, as it primarily deals with procedural aspects of admitting the appeal. The Assessee has not presented any arguments as none are recorded in this order. The core legal question revolves around the merits of the Revenue's appeal against the ITAT's decision, which is yet to be adjudicated.

AI-generated summary — verify with the full judgment below

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 251/2025

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr Puneet Rai, Sr Standing Counsel, Mr Ashvini Kumar, Mr Rishabh Nangia and Mr Girban Naushad, Standing Counsels.

versus

METRO TYRES LTD. .....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

28.07.2025 CM APPL. 45293/2025 (condn of delay in filing) 1. For the reasons stated in the application, the delay of 44 days in filing captioned appeal is condoned. 2. The application stands disposed of. CM APPL. 45292/2025(Exemption) 3. Exemption is allowed, subject to all just exceptions. 4. The application stands disposed of. ITA 251/2025 5. Issue notice to the respondent through all permissible modes returnable on 04.09.2025.

V. KAMESWAR RAO, J

VINOD KUMAR, J JULY 28, 2025 M 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 14:25:34

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