PR COMMISSIONER OF INCOME TAX CENTRAL-3, NEW DELHI vs. DEEPAK AGARWAL

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ITA - 268 / 2025HC Delhi04 August 20251 pages
For Petitioner: SHLOK CHANDRA
AI SummaryPartly Allowed

What did the High Court hold?

The High Court has decided the procedural matter of the delay in refiling the appeal. It has condoned the delay of 360 days for the appellant, Pr. Commissioner of Income Tax, Central-3, New Delhi, for reasons stated in the application. This decision allows the appeal to proceed. The court has also issued notice to the respondent, Deepak Agarwal, returnable on December 15, 2025, indicating that the substantive issues of the appeal are yet to be heard. No findings on the merits of the appeal have been made at this stage. The ratio decidendi, at this juncture, pertains to the condonation of delay in filing appeals before the High Court under the Income Tax Act.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax, Central-3, New Delhi (the appellant/revenue) against an order that is not specified in this excerpt. The respondent is Deepak Agarwal. The appeal was filed with a delay of 360 days, which the High Court has condoned. The High Court has issued notice to the respondent, returnable on December 15, 2025. The specific assessment year(s) and the nature of the order under challenge are not detailed in this order.

What were the issues?

The High Court is considering an appeal filed by the revenue. The primary procedural issue addressed in this order is the delay in refiling the appeal. The court has condoned the delay of 360 days. No substantive issues regarding the income tax assessment or the grounds of appeal have been discussed or decided in this order. The appellant's contentions are not recorded as the appeal is at the notice stage. The respondent has not appeared, and therefore, no contentions have been recorded for the respondent.

AI-generated summary — verify with the full judgment below

$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 268/2025 PR COMMISSIONER OF INCOME TAX CENTRAL-3, NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSC and Mr. Kanav Singh, Advocates versus DEEPAK AGARWAL .....Respondent Through: None CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

04.08.2025 CM APPL. 47386/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. CM APPL. 47385/2025 (Delay of 360 days in refilling the appeal) 2. For the reasons stated in the application, the delay of 360 days in re- filing the appeal is condoned. The application stands disposed of. ITA 268/2025 3. Issue notice to the respondent through all permissible modes, returnable on 15.12.2025. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 04, 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 13:10:59

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