PR. COMMISSIONER OF INCOME TAX -7 vs. WICKWOOD DEVELOPMENT LTD.

ITA - 454 / 2024HC Delhi22 August 20242 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The High Court did not decide the merits of the appeal. Instead, it condoned the 10-day delay in refiling the appeal. The primary action taken by the High Court was to tag the present appeal (ITA 454/2024) with WP(C) 688/2019, as the issues in both matters were found to be identical. The appeal is to be heard on the date fixed for WP(C) 688/2019, which is August 27, 2024. No finding on any specific issue or the ratio decidendi has been provided in this order.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax -7 (Appellant/Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Wickwood Development Ltd. (Assessee). The appeal was filed with a delay of 10 days in refiling, which the High Court condoned. The High Court noted that the issues raised in this appeal are identical to those pending before it in WP(C) 688/2019. Consequently, the High Court has tagged this appeal with the aforementioned writ petition, and it is scheduled to be called on August 27, 2024.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide, nor does it record the arguments made by the Assessee or the Revenue. The High Court's order focuses on the procedural aspect of tagging the present appeal with another pending matter due to identical issues. Therefore, the specific questions of law or fact, the relevant provisions of the Income Tax Act, and the contentions of the parties, including any authorities or precedents relied upon, are not recorded in this judgment.

AI-generated summary — verify with the full judgment below

$~107 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 454/2024

PR. COMMISSIONER OF INCOME TAX -7 .....Appellant

Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann & Mr. Pratyaksh Gupta, JSCs.

versus

WICKWOOD DEVELOPMENT LTD. .....Respondent

Through: Mr. Vaibhav Kulkarni & Mr. Himanshu Aggarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

22.08.2024

CM APPL. 48036/2024 (Ex.)

Allowed subject to all just exceptions.

Application stands disposed of. CM APPL. 48037/2024 (10 Days Delay in Refiling)

Bearing in mind the disclosures made, the delay of 10 days in refilling the appeal is condoned.

Application stands disposed of. ITA 454/2024

Since the issues raised here are identical to those which are engaging our attention in WP(C) 688/2019, let this appeal stand 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 14:25:48

tagged with the aforesaid matter to be called on the date fixed i.e. 27.08.2024.

YASHWANT VARMA, J

RAVINDER DUDEJA, J AUGUST 22, 2024/kk 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 14:25:48

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