PR. COMMISSIONER OF INCOME TAX, DELHI -7 vs. M/S SUKSHAM FINLEASE AND INVESTMENT PVT. LTD.

ITA - 360 / 2025HC Delhi29 August 20251 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court allowed the application for condonation of delay of 394 days in re-filing the appeal, subject to all just exceptions. The application for exemption was also allowed. The High Court directed that notice be issued to the respondent, returnable on January 27, 2025. The reasoning for condoning the delay is stated as 'for the reasons stated in the application'. The operative direction is to issue notice to the respondent. No specific findings on the merits of the appeal were made at this stage.

What were the facts?

The Pr. Commissioner of Income Tax, Delhi-7 (Appellant) filed an appeal before the High Court of Delhi against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 394 days in re-filing. The respondent is M/s Suksham Finlease and Investment Pvt. Ltd. The High Court considered an application for condonation of delay and an application for exemption. The appeal itself is ITA 360/2025.

What were the issues?

The High Court had to decide whether to condone the delay of 394 days in re-filing the appeal. The appellant sought condonation of delay, providing reasons for the delay. The judgment does not record any specific arguments from the respondent regarding the delay.

AI-generated summary — verify with the full judgment below

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 360/2025

PR. COMMISSIONER OF INCOME TAX, DELHI -7 .....Appellant

Through: Mr. Puneet Rai, SSC.

versus

M/S SUKSHAM FINLEASE AND INVESTMENT PVT. LTD. .....Respondent

Through:

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

29.08.2025 O R D E R 1. Exemption is allowed, subject to all just exceptions. CM APPL. 54029/2025(Exemption) 2. The application stands disposed of. 3. For the reasons stated in the application, the delay in re-filing the appeal is condoned. CM APPL. 54030/2025(Condonation of delay of 394 days in re-filing the appeal) 4. The application is disposed of. 5. Issue notice to the respondents through all permissible modes, returnable on 27.01.2025. ITA 360/2025

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 29, 2025 tg 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 13:34:22

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