THE PR. COMMISSIONER OF INCOME TAX -7 vs. VENUS OVERSEAS PVT. LTD.

ITA - 397 / 2024HC Delhi29 July 20242 pages

For Petitioner: RUCHIR BHATIA

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal. The court noted that the challenge raised in the present appeal was identical to the controversy addressed in ITA 381/2024, which was decided inter partes and pertained to the same block period (Assessment Years 2006-07 to 2011-12). Following the decision in the aforementioned case, the court found no reason to entertain the present appeal. The delay in re-filing was condoned, but the appeal itself was dismissed based on the precedent. No specific issue was left undecided; the appeal was disposed of on the basis of the prior ruling.

What were the facts?

The appeal, ITA 397/2024, was filed by the Pr. Commissioner of Income Tax -7 (Revenue) against Venus Overseas Pvt. Ltd. (Assessee). The appeal challenges an order related to the block period of Assessment Years 2006-07 to 2011-12. The Revenue sought to condone a delay of 847 days in re-filing the appeal. The High Court of Delhi considered the submissions of both parties.

What were the issues?

1. Whether the appeal merits rejection, considering a prior decision in ITA 381/2024 concerning an identical controversy for the same block period (Assessment Years 2006-07 to 2011-12). Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue argued that the appeal should be heard on merits, seeking condonation of delay in re-filing. However, the core of the Revenue's argument regarding the substantive issue is not detailed, as the court's decision hinges on a previous identical matter.

AI-generated summary — verify with the full judgment below

$~145 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 397/2024

THE PR. COMMISSIONER OF INCOME TAX -7

.....Appellant Through: Mr.Ruchir Bhatia, SSC with Mr.Anant Mann, JSC and Mr.Pratyaksh Gupta, JSC

versus

VENUS OVERSEAS PVT. LTD.

.....Respondent Through: Mr. Kapil Goel and Mr.Sandeep Goel, Advocates

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

29.07.2024

CM APPL. 42392/2024 (Exemption)

Allowed, subject to all just exceptions.

Application stands disposed of. CM APPL. 42393/2024 (847 Days Delay in Refiling)

Bearing in mind the disclosures made, the delay of 847 days in re-filing the appeal is condoned.

The application shall stand disposed of.

ITA 397/2024

Having heard learned counsels for parties, we note that the challenge which stands raised would merit rejection bearing in mind the order passed in ITA 381/2024 inter partes and which pertains to an identical controversy relating to the block period of Assessment Years 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 14:25:24

2006-07 to 2011-12. In view of the aforesaid and following the decision aforenoted, we dismiss this appeal.

YASHWANT VARMA, J.

TARA VITASTA GANJU, J. JULY 29, 2024/RW 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 14:25:24

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