RUGBY RENERGY P. LTD vs. ADDITIOANL CIT RANGE-21, NEW DELHI

ITA - 428 / 2024HC Delhi09 August 20241 pages

For Petitioner: GIRIDHAR KUMAR THAKUR

AI SummaryRemanded

What did the High Court hold?

The High Court allowed the appeal subject to all just exceptions. Crucially, the court acceded to the appellant's request for an adjournment. The reason for this adjournment was the pendency of a Miscellaneous Application before the Income Tax Appellate Tribunal. The court directed that the matter be called again on a future date, specifically September 23, 2024. No decision on the merits of the appeal has been made at this stage. The operative direction is to relist the matter for further proceedings.

What were the facts?

This case involves an appeal filed by Rugby Rennergy P. Ltd. against an order passed by the Additional CIT, Range-21, New Delhi. The appeal is before the Delhi High Court. The appellant's counsel informed the court that a Miscellaneous Application has been filed before the Income Tax Appellate Tribunal (ITAT) which is still pending disposal. Due to this pending application before the ITAT, a request was made to adjourn the hearing of the present appeal. The High Court has granted this request.

What were the issues?

1. Whether the appeal before the High Court should be adjourned pending the disposal of a Miscellaneous Application before the Income Tax Appellate Tribunal? (Question of procedure) Assessee's Contention: The appellant (assessee) argued that a Miscellaneous Application has been filed before the ITAT and is yet to be decided. Therefore, they prayed for the matter to be called on a later date. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the adjournment. However, the revenue was represented by counsel.

AI-generated summary — verify with the full judgment below

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 428/2024

RUGBY RENERGY P. LTD

.....Appellant Through: Mr. Giridhar Kumar Thakur, Adv.

versus

ADDITIOANL CIT RANGE-21, NEW DELHI .....Respondent Through: Mr. Anurag Ojha, SSC along with Ms. Hemlata Rawat and Mr. V.K. Saksena, JSCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

09.08.2024 O R D E R

Allowed subject to all just exceptions. CM APPL. 45815/2024 (Ex.)

Application stands disposed of.

ITA 428/2024, & CM APPL. 45816/2024 (16 Days Delay in Refiling) Learned counsel for the appellant states that a Miscellaneous Application has been moved before the Income Tax Appellate Tribunal which is yet to be disposed of.

A prayer is accordingly made for the matter being called on another date.

Consequently, let the matter be called again on 23.09.2024.

YASHWANT VARMA, J

RAVINDER DUDEJA, J AUGUST 09, 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 13:14:25

Recent GST High Court judgments

Search GST case law →