COMMISSIONER OF INCOME TAX, (TDS), DELHI-1, NEW DELHI vs. IREO HOSPITALITY COMPANY PVT. LTD.

ITA - 293 / 2025HC Delhi12 August 20252 pages

For Petitioner: SUNIL KUMAR AGARWAL

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided any substantive issues in this order. The order primarily deals with procedural matters. The Court has allowed the applications for condonation of delay in filing the appeals. Notice has been issued to the respondents, and the matters have been adjourned for further hearing. No findings on the merits of the case or the dispute amount have been recorded.

What were the facts?

These are two appeals filed by the Commissioner of Income Tax (TDS), Delhi-1, against the respondents IREO Hospitality Company Pvt. Ltd. and IREO Waterfront Private Ltd. The appeals challenge an order or action that is not specified in the provided text. The assessment year(s) are also not mentioned. The procedural history indicates that the Revenue sought condonation of delay in filing the appeals, which was allowed. Notice has been issued to the respondents, who have accepted it. The matters are re-notified for January 8, 2025.

What were the issues?

The specific issues that the Tribunal had to decide are not detailed in the provided order. The order only records the procedural steps taken, including the condonation of delay in filing the appeals and the issuance of notice. Therefore, the questions of law or mixed law and fact, and the contentions of the assessee and the revenue, including any authorities, circulars, or precedents relied upon, are not available in this excerpt.

AI-generated summary — verify with the full judgment below

$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 293/2025 COMMISSIONER OF INCOME TAX, (TDS), DELHI-1, NEW DELHI

.....Appellant Through: Mr Sunil Aggarwal, SSC, Ms Priya Sarkar, Mr Viplav Acharya, JSCs and Mr Utkarsh Tiwari, Advocate.

versus

IREO HOSPITALITY COMPANY PVT. LTD. .....Respondent Through: Mr. Ruchesh Sinha, Ms. Monalisa Maity, Advs.

82 + ITA 294/2025

COMMISSIONER OF INCOME TAX TDS 1 DELHI .....Appellant Through: Mr Sunil Aggarwal, SSC, Ms Priya Sarkar, Mr Viplav Acharya, JSCs and Mr Utkarsh Tiwari, Advocate.

versus

IREO WATERFRONT PRIVATE LTD .....Respondent Through: Mr. Ruchesh Sinha, Ms. Monalisa Maity, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

12.08.2025 CM APPL. 49274/2025 and CM APPL. 49277/2025

Exemptions allowed, subject to all just exceptions. 2. The applications are disposed of. 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 11:49:07

CM APPL. 49275/2025 and CM APPL. 49276/2025 3. For the reasons stated in the applications, the delay in filing of the appeals is condoned. 4. The applications stand disposed of. ITA 293/2025 and ITA 294/2025

Issue notice. Mr. Ruchesh Sinha accepts the notice for respondent. 6. Renotify on 08.01.2025.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 12, 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 11:49:07

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