PR. COMMISSIONER OF INCOME TAX-12, DELHI vs. RAJINDER KUMAR

ITA - 288 / 2025HC Delhi11 August 20252 pages

For Petitioner: SANJAY KUMAR

AI SummaryPartly Allowed

What did the High Court hold?

The High Court condoned the delay of 30 days in filing and 194 days in refilling the appeal filed by the Pr. Commissioner of Income Tax-12, Delhi. The court found the reasons stated in the applications for condonation to be sufficient. Accordingly, the applications seeking condonation of delay were disposed of as allowed. The appeal itself has been admitted and listed for further hearing on 15.10.2025. The court has not decided on the merits of the appeal at this stage, only on the procedural aspect of delay condonation. No issue was expressly left undecided, as the focus was on the delay.

What were the facts?

The Pr. Commissioner of Income Tax-12, Delhi (Appellant/Revenue) has filed an appeal before the Delhi High Court challenging an order dated 12.06.2024 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertains to appeal number ITA No. 6767/Del/2017 concerning Assessment Year 2006-07. The Revenue's appeal was filed with a delay of 30 days in filing and 194 days in refilling. The High Court condoned these delays. The Respondent, Rajinder Kumar, is 90 years old, and his counsel requested an early decision. The court has listed the matter for further hearing on 15.10.2025 and directed parties to file written submissions.

What were the issues?

1. Whether the High Court should condone the delay in filing and refilling the appeal by the Revenue, given the reasons stated in the applications. Assessee's Arguments: No arguments are recorded for the assessee (Respondent) in this order regarding the merits of the appeal. However, their counsel requested an early decision due to the respondent's age. Revenue's Arguments: The Revenue sought condonation of delay in filing and refilling the appeal, providing reasons in their applications. No arguments on the merits of the appeal are recorded in this order.

AI-generated summary — verify with the full judgment below

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 288/2025

PR. COMMISSIONER OF INCOME TAX-12, DELHI .....Appellant Through: Mr. Sanjay Kumar, SCC and Ms Monica Benjamin and Ms Easha, JSC.

versus

RAJINDER KUMAR .....Respondent Through: Mr. V. Sridharan, Sr. Advocate, Mr. S. Vasudevan and Mr. Snehjal Ranjan Shukla, Advocates.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

11.08.2025 CM APPL. 48956/2025, CM APPL. 48957/2025 1. These are two applications seeking condonation of 30 days delay in filing and also 194 days delay in refilling the appeal. 2. For the reasons stated in the applications, we condone the delay in refiling as well as in filing the appeal. 3. Accordingly, the applications are disposed of as allowed. ITA 288/2025 4. The challenge in this appeal is to an order dated 12.06.2024 passed by Income Tax Appellate Tribunal deciding the appeal in ITA No. 6767/Del/2017 pertaining to the Assessment Years 2006-07. 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 14:01:44

Notice. Mr. S. Vasudevan accepts notice. 6. Mr. V. Sridharan, learned Senior Advocate, who appears for the respondent, states as the respondent is a 90 years old, the appeal be decided at an early date. 7. List on 15.10.2025. 8. Learned counsel for the parties to file written submissions along with the judgments they intend to rely upon at least one week before the next date.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 11, 2025 dd

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 14:01:44

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