PR. COMMISSIONER OF INCOME TAX, DELHI -15 vs. LATE SH. ARVIND KUMAR KOTAWALA (THROUGH LEGAL HEIR MANISH KUMAR KOTAWALA)

ITA - 438 / 2025HC Delhi17 September 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not yet adjudicated on the substantive issues of the appeal. The only decision made in this order is to condone the 10-day delay in filing the appeal by the Revenue. The court has also issued notice to the respondent, indicating that the appeal will proceed. The Revenue's counsel has informed the court that the issue in this appeal is identical to those in two other appeals (ITA 338/2025 and ITA 389/2025) where notice has already been issued. This suggests that the High Court may consider the arguments and precedents from those cases when deciding this appeal. No finding has been reached on the merits of the case, and no operative directions have been issued beyond issuing notice.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax, Delhi-15 (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 10 days, which has been condoned by the High Court. The assessee is Late Sh. Arvind Kumar Kotawala, represented by his legal heir Manish Kumar Kotawala. The specific assessment year(s) and the order of the ITAT under challenge are not detailed in this order. The Revenue's counsel stated that the issue is identical to those in other pending appeals, ITA 338/2025 and ITA 389/2025, in which notice has been issued by the High Court. The High Court has issued notice to the respondent for a future date.

What were the issues?

The High Court is yet to decide the substantive issues of the appeal. The primary procedural matter addressed is the condonation of delay in filing the appeal. The Revenue's contention, as presented by its counsel, is that the present appeal raises an issue identical to those in ITA 338/2025 and ITA 389/2025, where the High Court has already issued notice. This implies that the Revenue seeks to argue the same legal points in this appeal as in the aforementioned cases. The judgment does not record any arguments from the respondent's side at this stage, as they have not yet appeared.

AI-generated summary — verify with the full judgment below

$~105 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 438/2025

PR. COMMISSIONER OF INCOME TAX, DELHI -15 .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, Adv.

versus

LATE SH. ARVIND KUMAR KOTAWALA (THROUGH LEGAL HEIR MANISH KUMAR KOTAWALA) .....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

17.09.2025 O R D E R 1. Exemption is allowed, subject to all just exceptions. CM APPL. 59100/2025 (Exem.) 1. The application stands disposed of. 2. For the reasons stated in the application, the delay of 10 days in filing the appeal is condoned. CM APPL. 59101/2025 (Delay in filing the appeal) 3. The application stands disposed of. 4. Mr. Puneet Rai Senior Standing Counsel states that on an identical issue, this court has issued notice in ITA 338/2025 and 389/2025. ITA 438/2025 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 13:11:59

Issue notice to respondent through all permissible modes, returnable on 14.10.2025.

V. KAMESWAR RAO, J

VINOD KUMAR, J SEPTEMBER 17, 2025 dd

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 13:11:59

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