COMMISSIONER OF INCOME TAX, (TDS)-1, DELHI vs. M/S IREO PRIVATE LTD

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ITA - 290 / 2025HC Delhi11 August 20251 pages
For Petitioner: SUNIL KUMAR AGARWAL
AI SummaryRemanded

What did the High Court hold?

The High Court has not decided the substantive appeal. Instead, it has addressed the procedural aspect of the delay. The Court has allowed the application for exemption, subject to all just exceptions, disposing of CM APPL. 49028/2025. Regarding the appeal itself (ITA 290/2025) and the application for condonation of delay (CM APPL. 49029/2025), the Court has issued notice to the respondent, M/s IREO Private Ltd., through all permissible modes. The matter has been adjourned to 08.01.2026 for further hearing. No decision has been made on the merits of the appeal or the condonation of delay at this stage.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (TDS)-1, Delhi, against M/s IREO Private Ltd. The appeal is filed before the High Court of Delhi. The appellant is seeking to challenge an order or action, the specifics of which are not detailed in this excerpt. There is a delay of 64 days in filing the appeal, for which the appellant has filed an application for condonation. The respondent, M/s IREO Private Ltd., was not represented at the hearing. The High Court has issued notice to the respondent and renotified the matter for a future date.

What were the issues?

The primary issue before the High Court is whether to condone the 64-day delay in the filing of the appeal by the Commissioner of Income Tax (TDS)-1, Delhi. The appellant, the Revenue, would likely argue that the delay was due to sufficient cause and that the appeal raises important questions of law that deserve to be heard on merits. The respondent, M/s IREO Private Ltd., has not presented any arguments in this excerpt. The specific grounds of appeal or the substantive issues of the appeal itself are not detailed in this order.

AI-generated summary — verify with the full judgment below

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 290/2025, CM APPL. 49028/2025, CM APPL. 49029/2025

COMMISSIONER OF INCOME TAX, (TDS)-1, DELHI.....Appellant Through: Mr. Suhil Agarwal, SSC with Mr. Viplav Acharya and Ms. Priya Sarkar, JSCs and Mr. Utkarsh Tiwari, Adv.

versus

M/S IREO PRIVATE LTD

.....Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

11.08.2025 CM APPL. 49028/2025(Exemption) 5. Exemption is allowed, subject to all just exceptions. 6. The application stands disposed of. ITA 290/2025 & CM APPL. 49029/2025-condonation of 64 days delay in filing the appeal. 3. Issue notice to the respondent through all permissible modes, returnable on the next date of hearing. 4. Renotify on 08.01.2026.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 11, 2025 cd

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 11:49:15

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