PRINCIPAL COMMISSIONER OF INCOME TAX -10 DELHI vs. JAGAT OVERSEAS

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ITA - 310 / 2025HC Delhi18 August 20252 pages
For Petitioner: ABHISHEK
AI SummaryRemanded

What did the High Court hold?

The High Court has condoned the delay of 45 days in filing and 494 days in re-filing the appeal. The applications for condonation of delay have been disposed of. The Court has issued notice to the respondent (assessee). Both parties have been directed to file their written submissions along with judgments they intend to rely upon within two weeks. The matter has been re-notified for hearing on 08.09.2025. The High Court has not decided the substantive issues of the appeal on merits; it has only permitted the appeal to proceed by condoning the delays.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax-10, Delhi (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Jagat Overseas (the assessee). The appeal concerns assessment year(s) not specified in the order. The Revenue is challenging an order passed by the ITAT. The present order is a procedural one, dealing with applications for condonation of delay in filing and re-filing the appeal. The Revenue sought to condone a delay of 45 days in filing and 494 days in re-filing the appeal. The High Court has condoned these delays and issued notice to the assessee.

What were the issues?

1. Whether the delay of 45 days in filing the appeal and 494 days in re-filing the appeal should be condoned, thereby allowing the appeal to be heard on merits. Assessee's Contention: Not recorded in the order. Revenue's Contention: The Revenue filed applications seeking condonation of delay, stating reasons for the same. The High Court has considered these applications.

AI-generated summary — verify with the full judgment below

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 310/2025

PRINCIPAL COMMISSIONER OF INCOME TAX -10 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr. Parth Samwal, JSCs and Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh, Ms. Muskan Goel, Mr. Himanshu Gaur and Mr. Nishcay Purohit, Advs.,

versus

JAGAT OVERSEAS

.....Respondent

Through: Mr. Madhur Aggarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

18.08.2025

CM APPL. 50551/2025 & CM APPL. 50552/2025

1.

For the reasons stated in the applications, delay of 45 days and 494 days in filing and re-filing respectively is condoned. 2. The applications are disposed of. ITA 310/2025 3. Issue notice. Mr. Madhur Aggarwal, accepts the notice for respondent. 4. Learned counsels for the parties to file their written submissions along with judgments they intend to rely upon within two weeks. 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 14:00:31

5.

Renotify on 08.09.2025.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 18, 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 14:00:31

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