PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI vs. MANMOHAN SINGH SEHGAL

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ITA - 45 / 2025HC Delhi25 February 20252 pages
For Petitioner: ABHISHEK
AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delay of 311 days in re-filing the appeal by the Revenue. The Court considered the averments made in the application for condonation of delay and found them sufficient to allow the application. The application for condonation of delay was disposed of. The appeal itself was then listed for further hearing on a future date, indicating that the merits of the appeal have not yet been decided. No finding was reached on any substantive issue of the appeal.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax-10 Delhi, filed an appeal before the Delhi High Court against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 311 days in re-filing. The assessee is Manmohan Singh Sehgal. The specific assessment year(s) and the order of the ITAT being challenged are not detailed in this order. The High Court considered an application for condonation of delay in filing the appeal, which was allowed. The appeal was then listed for further hearing on a future date.

What were the issues?

1. Whether the delay of 311 days in re-filing the appeal by the Revenue should be condoned, considering the averments made in the application. The Revenue argued for condonation of delay, presenting reasons for the delay. The assessee's arguments regarding the delay are not recorded. No other substantive issues of the appeal were addressed in this order.

AI-generated summary — verify with the full judgment below

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 45/2025

PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI .....Appellant Through: Mr. Abhishek Maratha, Sr. SC with Mr. Apoorv Agarwal, Jr. SC, Mr. Parth Samwal, Jr.SC and Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Advocates for Revenue

versus

MANMOHAN SINGH SEHGAL

.....Respondent

Through:

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

25.02.2025 CM APPL. 11347/2025 (for condonation of delay in filing the appeal) 1. Having heard learned counsel representing the parties and perused the averments made in the instant application, the application is allowed and delay of 311 days in re-filing the appeal is condoned. 2. The application stands disposed of. CM APPL. 11348/2025 (for exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed 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 12:44:21

ITA 45/2025 3. At the request made by learned counsel representing the appellant, list on 27.05.2025.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J FEBRUARY 25, 2025/j 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 12:44:21

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