PR. COMMISSIONER OF INCOME TAX-1 vs. M/S ELTEK SGS PVT. LTD.

ITA - 475 / 2022HC Delhi22 November 20222 pages

For Petitioner: SANJAY KUMAR

AI SummaryRemanded

What did the High Court hold?

The High Court has issued notices to the respondent, M/s Eltek SGS Pvt. Ltd., for all modes of service, including dasti, returnable on July 24, 2023. The applications for condonation of delay in re-filing the appeals have been allowed, and the applications for exemption have also been allowed, subject to all just exceptions. The Court has not yet decided the substantive issues of the appeals, as the matter is at the stage of issuing notice to the respondent. Therefore, no finding on the merits of the case has been recorded, and no ratio decidendi can be extracted at this stage. The operative direction is to issue notice to the respondent.

What were the facts?

These appeals, ITA 475/2022 and ITA 476/2022, have been filed by the Principal Commissioner of Income Tax-1 (the Revenue) against an order or action that is not specified in the provided text. The respondent is M/s Eltek SGS Pvt. Ltd. (the assessee). The appeals are before the Delhi High Court. The procedural history involves applications for condonation of delay in re-filing, which were allowed, and exemption applications, which were also allowed. Notices have been issued to the respondent, returnable on July 24, 2023. The assessment years and the specific amounts in dispute are not mentioned in the provided text.

What were the issues?

1. Whether the High Court should entertain the appeals filed by the Revenue, given the absence of specific details regarding the order or action under challenge and the assessment years involved. The Revenue, represented by Mr. Sanjay Kumar, Sr. Standing Counsel, has filed these appeals. The Respondent, M/s Eltek SGS Pvt. Ltd., has not presented any arguments in the provided text. The judgment does not record any arguments for the respondent.

AI-generated summary — verify with the full judgment below

$~38 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 475/2022 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr.Sanjay Kumar, Sr.Standing Counsel for the Revenue. versus M/S ELTEK SGS PVT. LTD. ..... Respondent Through: None + ITA 476/2022 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr.Sanjay Kumar, Sr.Standing Counsel for the Revenue. versus ELTEK SGS PVT. LTD. ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 22.11.2022 C.M.No.49843/2022 in ITA No.475/2022 C.M.No.49845/2022 in ITA No.476/2022 Keeping in view the averments in the applications, the delay in re- filing is condoned. Accordingly, the applications stand 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 13:34:25

C.M.No.49844/2022 in ITA No.476/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. ITA No.475/2022 ITA No.476/2022 Issue notice to the respondent by all modes of service including dasti returnable on 24th July, 2023. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 22, 2022 KA 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 13:34:25

Recent GST High Court judgments

Search GST case law →