PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI vs. MMTC LTD

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ITA - 322 / 2025HC Delhi20 August 20251 pages
For Petitioner: ABHISHEK
AI SummaryRemanded

What did the High Court hold?

The High Court has condoned the delay of 649 days in re-filing the appeal, finding the reasons stated in the application to be sufficient. The Court has also allowed the exemption application, subject to all just exceptions. The primary decision at this stage is procedural: the appeal has been admitted for further hearing after condoning the delay. The substantive issues of the appeal have not been addressed as the matter is at the notice stage. The operative direction is to issue notice to the respondent, MMTC Ltd., for a hearing on January 21, 2026. No issues were expressly left undecided, as the merits of the appeal are yet to be heard.

What were the facts?

The appellant, Principal Commissioner of Income Tax-4, Delhi, has filed an appeal before the Delhi High Court against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is MMTC Ltd. The appeal pertains to assessment year(s) not specified in the provided text. The procedural history indicates a significant delay of 649 days in re-filing the appeal, which has been condoned by the Court. The Court has issued notice to the respondent, returnable on January 21, 2026. No specific amount in dispute is mentioned.

What were the issues?

1. Whether the delay of 649 days in re-filing the appeal should be condoned. (Question of procedure) Assessee's Contentions: The assessee (Principal Commissioner of Income Tax-4, Delhi) is the appellant and has sought condonation of delay. The reasons for the delay are stated in the application, which has been allowed by the Court. Revenue's Contentions: No arguments are recorded for the revenue (MMTC Ltd.) as they were not present and the appeal is at the notice stage.

AI-generated summary — verify with the full judgment below

$~116 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 322/2025

PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal, Adv.

versus

MMTC LTD

.....Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

20.08.2025 CM APPL. 51246/2025

1.

Exemption allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 51245/2025 3. For the reasons stated in the application, delay of 649 days in re-filing the appeal is condoned. 4. The application is disposed of. ITA 322/2025 5. Issue notice through all permissible modes, returnable on 21.01.2026.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 20, 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 14:02:49

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