NTPC LIMITED vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-13/18

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ITA - 29 / 2023HC Delhi21 February 20231 pages
For Petitioner: VED KUMAR JAIN
AI SummaryPartly Allowed

What did the High Court hold?

The Joint Registrar (Judicial) allowed the appellant's request for an extension of time. The Tribunal held that the appellant should file the required record within two weeks from the date of the current order (21.02.2023). This decision was based on the appellant's submission that they needed more time to comply with the court's earlier directive. No substantive issues of the appeal were addressed or decided. The matter was adjourned to 25/07/2023 for further proceedings. No specific ratio decidendi is applicable as the order is procedural.

What were the facts?

This matter concerns an appeal filed by NTPC Limited (the appellant) against an order passed by the Additional Commissioner of Income Tax, Range-13/18 (the respondent). The specific assessment year(s) and the nature of the order under challenge are not detailed in this excerpt. The procedural history indicates that by an order dated 17/01/2023, the High Court directed the appellant to file the record that was previously submitted before the statutory authority. The learned counsel for the appellant sought and was granted two weeks' time to comply with this direction. The matter was subsequently listed for further hearing on 25/07/2023.

What were the issues?

The primary issue before the Joint Registrar (Judicial) is the compliance by the appellant, NTPC Limited, with the court's previous order dated 17/01/2023, which directed the filing of the record submitted before the statutory authority. The appellant, through its counsel, sought an extension of time to file this record. The revenue's contentions are not recorded in this excerpt. No specific questions of law or fact were framed or decided in this particular order, as it pertains to a procedural matter.

AI-generated summary — verify with the full judgment below

$~22 * IN    THE    HIGH    COURT    OF    DELHI    AT    NEW    DELHI + ITA 29/2023

NTPC LIMITED ..... Appellant

Through: Appearance not given.

versus

ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-13/18 ..... Respondent

Through: Mr. Shailender Kishore Singh, Adv.

for Mr. Viplav Acharya, Adv.

CORAM:

JOINT REGISTRAR (JUDICIAL) SUGANDHA AGGARWAL

O R D E R %

21.02.2023

Vide order dated 17/01/2023 of the Hon’ble Court, the appellant was directed to file the record which was filed before the statutory authority. Ld. Counsel for the appellant seeks two week for the same. Heard. Allowed. The record shall be filed within two weeks from today. Be listed on 25/07/2023.

SUGANDHA AGGARWAL

JOINT REGISTRAR

(JUDICIAL)

FEBRUARY 21, 2023

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 14:15:12

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