PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI vs. HERO WIND ENERGY PVT LTD

ITA - 460 / 2024HC Delhi23 August 20242 pages

For Petitioner: ABHISHEK

AI SummaryRemanded

What did the High Court hold?

The High Court acknowledged that its decision in ITA 362/2024 could influence the outcome of the present appeals (ITA 459/2024 and ITA 460/2024). Due to this potential impact, the Court decided to adjourn the hearing of these appeals. The matters were relisted for August 29, 2024, to allow for further consideration after the related judgment is delivered. No specific findings on the merits of the appeals were made at this stage. The Court did not decide any substantive issues related to the ITAT's orders.

What were the facts?

These are two appeals filed by the Principal Commissioner of Income Tax - 4, Delhi, against Hero Future Energies Pvt Ltd and Hero Wind Energy Pvt Ltd, respectively. The appeals challenge orders passed by the Income Tax Appellate Tribunal (ITAT). The appeals were listed for hearing on August 23, 2024. The High Court noted that its decision in ITA 362/2024 might impact the outcome of these appeals. Consequently, the matters were adjourned to August 29, 2024, for further consideration.

What were the issues?

1. Whether the High Court has jurisdiction to entertain the present appeals, given the potential impact of its decision in ITA 362/2024 on the outcome of these appeals. (Question of law) Assessee's Contention: Not recorded in the provided text. Revenue's Contention: Not recorded in the provided text. 2. The specific issues decided by the ITAT and challenged by the Revenue are not detailed in this interim order. The appeals are adjourned pending the outcome of a related matter (ITA 362/2024).

AI-generated summary — verify with the full judgment below

$~145 and 146 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 459/2024 PRINCIPAL COMMISSIONER OF INCOME TAX - 4 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC. versus HERO FUTURE ENERGIES PVT LTD .....Respondent Through: Mr. Rakesh Gupta and Mr. Dushyant Agrawal, Advocates. 146. + ITA 460/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC. versus HERO WIND ENERGY PVT LTD .....Respondent Through: Mr. Rakesh Gupta and Mr. Dushyant Agrawal, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

23.08.2024 CM APPL. 48431/2024 (for exemption) in ITA 460/2024 Allowed, subject to all just exceptions. This application stands disposed of. ITA 459/2024 & CM APPL. 48420/2024 (delay of 497 days in refiling) ITA 460/2024 & CM APPLs. 48429-30/2024 (delay of 51 and 219 days in filing and refiling) Since the orders passed by us in ITA 362/2024 may have some 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 13:12:09

impact on the outcome of these appeals, let these matters be called again on 29.08.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 23, 2024/vp 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 13:12:09

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