PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. M/S RN KHEMKA ENTERPRISES PVT. LTD.

ITA - 371 / 2025HC Delhi01 September 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided any substantive issues of the appeal in this order. The Court has only addressed procedural matters. It has condoned the delay in re-filing the appeal by the Revenue and allowed the exemption application. The Court has issued notice to the respondent assessee and directed both parties to file written synopses within a specified period. The appeal has been re-notified for a future hearing. No findings on the merits of the case or the ITAT's order have been made.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax-7, Delhi (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s RN Khemka Enterprises Pvt. Ltd. The appeal was filed with a delay of 159 days in re-filing, for which an application to condone the delay was filed and allowed. The High Court issued notice to the respondent assessee, who accepted it through their counsel. The Court directed both parties to file written synopses within four weeks and re-notified the matter for hearing on February 2, 2026.

What were the issues?

The provided text is an interim order of the High Court and does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments of the assessee or the revenue. Therefore, the questions of law or mixed law and fact, the specific provisions of the Income Tax Act involved, and the contentions of each party, including any authorities, circulars, or precedents relied upon, are not recorded in this order.

AI-generated summary — verify with the full judgment below

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 371/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSCs. versus M/S RN KHEMKA ENTERPRISES PVT. LTD. .....Respondent Through: Mr Aditya Kumar Garg, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 01.09.2025 CM APPL. 54749/2025 (condn of delay in re-filing) 1. For the reason stated in the application, the delay of 159 days in re filing the captioned appeal is condoned. 2. The application stands disposed of. CM APPL. 54748/2025(Exemption) 3. Exemption is allowed, subject to all just exceptions. 4. The application stands disposed of. ITA 371/2025 5. Issue notice. Mr Aditya Kumar Garg, Advocate accepts notice on behalf of the respondent. 6. The learned counsel for the parties shall file written synopsis not exceeding five pages, giving a chronological list of dates and events and relevant documents, if any, alongwith duly highlighted judgments setting out the proposition of law therein, they wish to rely upon within the period of 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 11:50:38

four weeks from today. 7. Renotify on 02.02.2026. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 01, 2025 M 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 11:50:38

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