PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. SH. SANDEEP HOODA

ITA - 359 / 2025HC Delhi28 August 20251 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has condoned the delay of 86 days in filing the appeal and 824 days in re-filing the same. The reasoning provided is based on the reasons stated in the applications filed by the Revenue. The High Court has allowed the applications for condonation of delay. The operative direction is to issue notice to the respondent, Sh. Sandeep Hooda, through all permissible modes, returnable on December 10, 2025. No decision has been made on the merits of the appeal itself, as the proceedings are at the notice stage.

What were the facts?

This matter concerns an appeal filed by the Pr. Commissioner of Income Tax, Delhi-7 (the Appellant/Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 86 days in filing and 824 days in re-filing, for which condonation applications were filed. The High Court has issued notice to the respondent, Sh. Sandeep Hooda, through all permissible modes, with the returnable date set for December 10, 2025. The specific assessment year(s) and the order or action under challenge before the ITAT are not detailed in this excerpt. The amount in dispute is also not stated.

What were the issues?

1. Whether the High Court should condone the delay of 86 days in filing the appeal and 824 days in re-filing the appeal by the Revenue. (Question of procedure) Contentions: Assessee: No arguments recorded as the respondent was not present. Revenue: Submitted applications explaining the reasons for the delay in filing and re-filing the appeal, seeking condonation.

AI-generated summary — verify with the full judgment below

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 359/2025 CM APPL. 53954/2025 CM APPL. 53955/2025 CM APPL. 53956/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, Advs. versus SH. SANDEEP HOODA .....Respondent Through: None CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE ANISH DAYAL O R D E R % 28.08.2025 CM APPL. 53954/2025 (Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 53955/2025 & CM APPL. 53956/2025 3. For the reasons stated in the applications, the delay of 86 days in filing the appeal and also 824 days in re-filing the same, are condoned. 4. The applications stand disposed of. ITA 359/2025 5. Issue notice to the respondent through all permissible modes, returnable on 10.12.2025. V. KAMESWAR RAO, J ANISH DAYAL, J AUGUST 28, 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 12:43:32

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