PR. COMMISSIONER OF INCOME TAX -7, DELHI vs. S.S. CON-BUILD PVT. LTD.

ITA - 374 / 2025HC Delhi02 September 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi has condoned the delay of 41 days in filing and 54 days in re-filing the appeal preferred by the Principal Commissioner of Income Tax - 7, Delhi. The Court found sufficient reasons for the delay, as stated in the applications filed by the Revenue. The applications for condonation of delay have been disposed of. The Court has also issued notice to the respondent, S.S. Con-Build Pvt. Ltd., for the next hearing, which is scheduled for February 10, 2026. The substantive grounds of appeal and the merits of the case are yet to be adjudicated. No decision has been made on the core tax dispute at this stage.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax - 7, Delhi (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal is filed before the High Court of Delhi. The respondent is S.S. Con-Build Pvt. Ltd. (the assessee). The Revenue sought condonation of delay in filing the appeal, which was 41 days in filing and 54 days in re-filing. The High Court has issued notice to the respondent, returnable on February 10, 2026. No specific assessment year or the amount in dispute is mentioned in this order. The procedural history leading to the ITAT order is not detailed.

What were the issues?

The High Court of Delhi is seized of an appeal filed by the Revenue. The primary procedural issue before the High Court is the condonation of delay in filing the appeal. The High Court has considered and condoned the delay of 41 days in filing and 54 days in re-filing the appeal. The substantive issues that were decided by the ITAT and are now under challenge in the High Court's appeal are not detailed in this order. The arguments presented by the assessee and the revenue on these substantive issues are also not recorded. The High Court has issued notice to the respondent, indicating that the substantive appeal will be heard later.

AI-generated summary — verify with the full judgment below

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 374/2025, PR. COMMISSIONER OF INCOME TAX -7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, Adv. versus S.S. CON-BUILD PVT. LTD. .....Respondent Through: None CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

02.09.2025 CM APPL. 55277/2025 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 55278/2025 and CM APPL. 55279/2025 3. For the reasons stated in the application, the delay of 41 days in filing and 54 days in re-filing the appeal is condoned. 4. The applications stand disposed of. ITA 374/2025 5. Issue notice to the respondent through all permissible modes, 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 14:16:07

returnable on 10.02.2026. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 2, 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 14:16:07

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