PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S VALUE FIRST DIGITAL MEDIA PVT. LTD.

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ITA - 50 / 2024HC Delhi19 January 20242 pages
For Petitioner: ASEEM CHAWLA
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi condoned the delay of 164 days in filing the appeal by the Principal Commissioner of Income Tax-7, subject to all just exceptions. The application for condonation of delay was allowed and disposed of. The court has also issued notice on the appeal itself. As the appeal is at a preliminary stage, the substantive issues arising from the ITAT's order have not been adjudicated upon by the High Court. The matter has been directed to be tagged with another pending appeal, ITA 619/2023, for further consideration on April 23, 2024. No decision has been made on the merits of the appeal.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax-7 (the appellant/revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Value First Digital Media Pvt. Ltd. The appeal was filed with a delay of 164 days, for which the appellant sought condonation. The High Court of Delhi considered the application for condonation of delay and the appeal itself. The procedural history indicates that the appellant filed an application for condonation of delay, which was allowed, and then filed the appeal. The High Court has issued notice and directed that this matter be tagged with another appeal, ITA 619/2023, for further hearing on April 23, 2024.

What were the issues?

The primary issue before the High Court is whether to condone the delay of 164 days in filing the appeal by the Principal Commissioner of Income Tax-7. The appellant sought condonation of this delay, citing reasons presented in their application. The respondent, M/s Value First Digital Media Pvt. Ltd., was represented, and no specific arguments from either side regarding the merits of the substantive appeal have been recorded at this stage, as the matter is at an early procedural juncture. The court's immediate task was to address the delay in filing.

AI-generated summary — verify with the full judgment below

$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 50/2024

PRINCIPAL COMMISSIONER OF

INCOME TAX-7

..... Appellant Through: Mr. Aseem Chawla, SSC with Mr. Aditya Gupta, Ms. Pratishtha Chaudhary & Mr. Naveen Rohilla, Advs.

versus

M/S VALUE FIRST DIGITAL MEDIA

PVT. LTD.

..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Samarth Chaudhari, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

19.01.2024

CM APPL. 3370/2024 (Ex.) 1. Allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 3369/2024 (164 Days Delay in filing)

3.

The instant application has been filed by the appellant seeking condonation of delay of 164 days in filing the appeal. For the reasons stated in the application, the delay of 164 days in filing the appeal is condoned. 4. Application stands disposed of. ITA 50/2024 5. Notice. Since the respondent is duly represented, no further steps need be taken by the appellant. 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 12:44:44

6.

Let this matter be tagged with ITA 619/2023, to be called again on 23.04.2024.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. JANUARY 19, 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 12:44:44

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