COMMISSIONER OF INCOME TAX TDS 1 DELHI vs. IREO WATERFRONT PRIVATE LTD

ITA - 294 / 2025HC Delhi12 August 20252 pages

For Petitioner: SUNIL KUMAR AGARWAL

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court, in its order dated August 12, 2025, has not decided any substantive issues on the merits of the appeals. The Court has allowed the applications for condonation of delay in filing the appeals. Notice has been issued to the respondents, who have accepted it. The appeals have been renotified for January 8, 2025. No findings have been made, no reasoning has been provided, and no ratio decidendi can be extracted from this interim order. The operative direction is to renotify the matter for further proceedings.

What were the facts?

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

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide, nor does it detail the arguments presented by either the assessee or the revenue. The provided text is an interim order issuing notice and condoning the delay in filing appeals, rather than a final adjudication on the merits of the case. Therefore, no questions of law or fact were decided, and no contentions were recorded.

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 11:50:05

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 11:50:05

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