PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. PATANJALI AYURVED LIMITED

ITA - 254 / 2025HC Delhi29 July 20252 pages

For Petitioner: PUNEET RAI

AI SummaryPartly Allowed

What did the High Court hold?

The High Court has admitted the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, after condoning a delay of 44 days. The Court has issued notice to the respondent (assessee) for the next hearing. The specific substantial questions of law that the appeal raises, and the findings of the ITAT on those questions, are not detailed in this order. The Court has not decided the merits of the appeal at this stage; it has only admitted the appeal for further hearing. The operative direction is to issue notice to the respondent and list the matter for further proceedings. No issue has been expressly left undecided, as the judgment is at the admission stage.

What were the facts?

The Pr. Commissioner of Income Tax, Central-1, Delhi (the Revenue) has filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated 27.12.2024 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertains to ITA No.1989/Del/2020 and Cross Objection No.84/Del/2023 concerning Assessment Year (AY) 2010-11. The Revenue's appeal was filed with a delay of 44 days, for which an application for condonation was filed and allowed. The respondent, Patanjali Ayurved Limited (the assessee), was not represented. The High Court has issued notice to the respondent, returnable on 10.11.2025.

What were the issues?

1. Whether the High Court has jurisdiction to entertain the appeal filed by the Revenue against the order of the ITAT, considering the provisions of Section 260A of the Income Tax Act, 1961. The Revenue contends that the appeal raises substantial questions of law. The assessee has not presented any arguments as they were not represented before the High Court. 2. What are the substantial questions of law arising from the ITAT's order dated 27.12.2024 in ITA No.1989/Del/2020 and Cross Objection No.84/Del/2023 for AY 2010-11? The Revenue argues that the ITAT's decision is erroneous and requires appellate intervention. The assessee has not presented any arguments.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 254/2025

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

PATANJALI AYURVED LIMITED

.....Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

29.07.2025 CM APPL. 45690/2025 (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. 45689/2025(Exemption) 3. Exemption is allowed, subject to all just exceptions. 4. The application stands disposed of. ITA 254/2025 5. The challenge in this appeal under Section 260A of the Income Tax Act, 1961 (the Act) is to the order dated 27.12.2024 passed by the Income Tax Appellate Tribunal (the ITAT) in ITA No.1989/Del/2020 and Cross Objection No.84/Del/2023 in respect of the Assessment Year (AY) 2010-11. 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 12:50:23

Issue notice to the respondent through all permissible modes returnable on 10.11.2025.

V. KAMESWAR RAO, J

VINOD KUMAR, J JULY 29, 2025 ‘JK’

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 12:50:23

Recent GST High Court judgments

Search GST case law →