PRINCIPAL COMMISSIONER OF INCOME TAX- 10 vs. ARVI LIGHTS

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ITA - 328 / 2025HC Delhi22 August 20251 pages
For Petitioner: SIDDHARTHA SINHA
AI SummaryPartly Allowed

What did the High Court hold?

The High Court condoned the delay of 319 days in filing the appeal and 365 days in refilling the appeal, finding the reasons stated in the applications to be satisfactory. The Court also admitted the appeal filed by the Principal Commissioner of Income Tax-10. Notice was issued to the respondent, Arvi Lights, returnable on January 28, 2026. The judgment does not address the substantive merits of the appeal or the grounds on which it was filed. Therefore, no finding on the core tax dispute has been made, and no ratio decidendi regarding the tax laws can be extracted from this order. The operative direction was to issue notice to the respondent.

What were the facts?

The Principal Commissioner of Income Tax-10 (the Appellant/Revenue) filed an appeal before the Delhi High Court against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a significant delay of 319 days in the initial filing and 365 days in refilling. The assessee, Arvi Lights, was served notice. The High Court condoned the delay for both filings. The appeal itself was admitted, and notice was issued to the respondent (assessee) for a future date. The judgment does not specify the assessment year(s), the specific order or action under challenge from the ITAT, the amount in dispute, or the procedural history leading to the ITAT's order.

What were the issues?

1. Whether the delay of 319 days in filing the appeal and 365 days in refilling the appeal is to be condoned, considering the reasons provided by the Appellant. Contentions: Assessee: No arguments recorded for the assessee in this order. Revenue: The Appellant (Revenue) sought condonation of delay, providing reasons which were accepted by the Court. The primary issue for the High Court at this stage was to decide whether to admit the appeal given the substantial delay.

AI-generated summary — verify with the full judgment below

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 328/2025 CM APPL. 51888/2025 PRINCIPAL COMMISSIONER OF INCOME TAX- 10 .....Appellant Through: Mr. Siddhartha Sinha, SSC, Mr. Nring Chamwibo Zeliang and Ms. Anu Priya Nisha Minz, Advs. versus ARVI LIGHTS

.....Respondent Through: None CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

22.08.2025 CM APPL. 51890/2025 & CM APPL. 51891/2025 (Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The applications are disposed of. CM APPL. 51889/2025 (delay of 319 days in filing the appeal) & CM APPL. 51892/2025 (delay of 365 days in refilling the appeal) 3. For the reasons stated in the applications, delay of 319 days in filing the appeal and 365 days in refilling the appeal is condoned. 4. The applications are disposed of. ITA 328/2025 & CM APPL. 51888/2025 (stay) 5. Issue notice to the respondent through all permissible modes, returnable on 28.01.2026. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 22, 2025 cd 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 12:31:11

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