PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. UNITED BANK OF INDIA NOW AMALGAMATED WITH PUNJAB NATIONAL BANK

ITA - 488 / 2025HC Delhi06 October 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not adjudicated on the merits of the appeal in this order. The order primarily deals with procedural matters. The delay in filing the appeal by the Revenue has been condoned, and exemption has been granted. Notice has been issued to the Assessee, who has accepted it. The court has directed both parties to file written submissions and relevant judgments within four weeks. The appeal has been listed for further hearing on November 10, 2025. No findings on any substantive issues have been made, and no operative directions regarding the dispute itself have been issued.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Delhi-7 (the Revenue) against an order passed by an Income Tax Appellate Tribunal (ITAT). The respondent is United Bank of India, now amalgamated with Punjab National Bank (the Assessee). The appeal was filed with a delay of 17 days, for which an application for condonation of delay was filed and allowed. The High Court has issued notice to the respondent, who has accepted it. Both parties are directed to file written submissions along with copies of judgments they wish to rely upon within four weeks. The matter is listed for further hearing on November 10, 2025.

What were the issues?

The provided text is an interim order from the Delhi High Court concerning an appeal filed by the Revenue. It does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments presented by either the Assessee or the Revenue. Therefore, the questions of law or mixed law and fact, and the contentions of each side, are not available in this document.

AI-generated summary — verify with the full judgment below

$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 488/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSC. versus UNITED BANK OF INDIA NOW AMALGAMATED WITH PUNJAB NATIONAL BANK .....Respondent Through: Mr K. Sampath and Mr Rajiv Garg, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 06.10.2025 CM APPL. 62648/2025 (condonation of delay in filing) 1. For the reasons stated in the application, the delay of 17 days in filing the captioned appeal stands condoned. 2. The application stands disposed of. CM APPL. 62647/2025(Exemption) 3. Exemption is allowed, subject to all just exceptions. 4. The application stands disposed of. ITA 488/2025 5. Issue notice. Mr Rajiv Garg, Advocate accepts notice for the respondent. 6. The learned counsel for the parties shall file written submissions along with copies of judgments, they wish to rely upon within a period of four weeks from today. 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 11:50:02

List on 10.11.2025. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 06, 2025 M 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 11:50:02

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