PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S DLF URBAN PVT. LTD.

ITA - 287 / 2025HC Delhi08 August 20252 pages

For Petitioner: DEBESH PANDA

AI SummaryRemanded

What did the High Court hold?

The High Court has condoned the delay of 319 days in filing the appeal by the Principal Commissioner of Income Tax-1. The Court has also directed both the appellant and the respondent to file their written submissions, along with the judgments they intend to rely upon, within a period of two weeks. The matter is scheduled for further hearing on September 11, 2025. No decision on the substantive issues of the appeal has been made at this stage.

What were the facts?

This matter concerns an appeal filed by the Principal Commissioner of Income Tax-1 against an order passed by an Income Tax Appellate Tribunal (ITAT). The respondent is M/s DLF Urban Pvt. Ltd. The appeal was filed with a delay of 319 days, which the High Court has condoned. The High Court has issued notice and directed both parties to file written submissions along with judgments they intend to rely upon within two weeks. The case has been renotified for hearing on September 11, 2025. No specific assessment year or amount in dispute is mentioned in this order.

What were the issues?

The High Court has not yet decided any issues on merit. The current order pertains to the procedural aspect of condoning the delay in filing the appeal and directing the parties to file their submissions. Therefore, no questions of law or fact have been framed or decided by the Tribunal in this order. No arguments from either the assessee or the revenue have been recorded in this order as the substantive hearing has not yet commenced.

AI-generated summary — verify with the full judgment below

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 287/2025

PRINCIPAL COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Debesh Panda, SSC, Ms Zehra Khan Mr. Vikaramaditya Singh, JSCs Ms Ravicha Sharma and Ms. Nivedita Jha, Advs.

versus

M/S DLF URBAN PVT. LTD.

.....Respondent Through: Ms. Kavita Jha, Sr. Adv., Mr. Vaibhav Kulkarni and Mr. Akash Shukla, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

08.08.2025 CM APPL. 48794/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 48795/2025 3. For the reasons stated in the application, the delay of 319 days in filing the appeal is condoned. 4. The application is disposed of. ITA 287/2025 5. Issue notice. Mr. Vaibhav Kulkarni, Advocate accepts notice for the respondent. 6. It is agreed by counsel for the parties that they shall file their written submissions along with the judgments they intend to rely upon within two weeks. 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 12:30:58

Renotify on 11.09.2025.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 08, 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 12:30:58

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