M/S RPS INFRASTRUCTURE LTD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 20(2) NEW DELHI

ITA - 308 / 2024HC Delhi31 May 20241 pages

For Petitioner: VED KUMAR JAIN

AI SummaryPartly Allowed

What did the High Court hold?

The High Court has allowed the appeal, subject to all just exceptions. This implies that the application for condonation of the 180-day delay in filing the appeal has been granted. The Court has issued a notice to the respondent and directed them to file a reply within three weeks, with the appellant having two weeks to respond. The matter has been listed for further hearing on September 5, 2024. The specific reasoning for allowing the appeal, beyond the procedural allowance of the delay, is not detailed in this short order, nor are the merits of the underlying dispute addressed at this stage. The operative direction is to proceed with the appeal after the procedural delay is addressed.

What were the facts?

This case involves an appeal filed by M/s RPS Infrastructure Ltd. (the appellant) against an order passed by the Deputy Commissioner of Income Tax, Circle 20(2), New Delhi (the respondent). The appeal was filed before the High Court of Delhi. The appellant sought an exemption regarding a delay in filing the appeal, as indicated by CM APPL. 34160/2024, which concerned a 180-day delay. The High Court has issued a notice and directed the respondent to file a reply within three weeks, with the appellant to respond within two weeks thereafter. The matter is scheduled for further hearing on September 5, 2024. The judgment also notes that CM APPL. 34159/2024 for exemption has been disposed of.

What were the issues?

The primary issue before the High Court is whether to condone the 180-day delay in filing the appeal by M/s RPS Infrastructure Ltd. (the appellant) against an order of the Deputy Commissioner of Income Tax. The appellant seeks condonation of this delay. The respondent, represented by Mr. Puneet Rai, has been directed to file a reply to the application for condonation of delay. The judgment does not record any specific arguments made by either side regarding the merits of the appeal itself, as the immediate focus is on the procedural aspect of the delay in filing.

AI-generated summary — verify with the full judgment below

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 308/2024

M/S RPS INFRASTRUCTURE LTD ..... Appellant Through: Mr. Ved Jain, Mr. Nischay Kantoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE

20(2) NEW DELHI

..... Respondent Through: Mr. Puneet Rai, SSC along with Mr. Ashvini Kumar and Mr. Rishabh Nangia, SCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

31.05.2024 O R D E R

Allowed, subject to all just exceptions. CM APPL. 34159/2024 (Exemption) Application is disposed of.

CM APPL. 34160/2024 (180 days delay in filing appeal) Notice. Since the respondent is represented by Mr. Rai, let a reply be filed within a period of three weeks from today. The petitioner shall have two weeks therefrom to file a response thereto. Let the matter be called again on 05.09.2024.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MAY 31, 2024/RW 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 13:32:10

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