THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. CAPITAL POWER SYSTEMS LTD.

ITA - 501 / 2024HC Delhi23 September 20242 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The High Court held that to properly examine the challenge raised by the appellant (Revenue), it is imperative that the specific order dated September 30, 2014, which forms the subject matter of the appeal, be placed on the record. The Court noted that while a related order from a previous appeal was presented, it was insufficient for adjudicating the current matter. The Court directed the appellant to submit the order dated September 30, 2014, within a period of two weeks. The appeal was subsequently re-notified for hearing on October 16, 2024. No decision on the merits of the appeal has been made at this stage.

What were the facts?

The appellant, the Principal Commissioner of Income Tax (Revenue), filed an appeal before the Delhi High Court challenging an order dated September 30, 2014. The respondent is Capital Power Systems Ltd. (Assessee). The appeal was filed with a delay of 190 days in refilling, which the High Court condoned. The Revenue's counsel presented a copy of a previous High Court order in a related matter, Pr. Commissioner of Income Tax vs. Pawan Kumar Bansal (ITA 529/2015 decided on 29 July 2015). However, the Court noted that to examine the current challenge, the Revenue would also need to provide the specific order dated September 30, 2014, which is the subject of the present appeal. The Court directed the appellant to submit this order within two weeks and re-notified the appeal for hearing on October 16, 2024.

What were the issues?

1. Whether the High Court can examine the challenge raised by the Revenue without the specific order dated September 30, 2014, being placed on record? Assessee's Contentions: Not recorded. Revenue's Contentions: The Revenue, through its counsel Mr. Ruchir Bhatia, placed on record a copy of the order passed by the High Court in Pr. Commissioner of Income Tax vs. Pawan Kumar Bansal [ITA 529/2015 decided on 29 July 2015]. The Revenue sought to examine the challenge raised in the present appeal.

AI-generated summary — verify with the full judgment below

$~148 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 501/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. versus CAPITAL POWER SYSTEMS LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

23.09.2024 CM APPL. 55916/2024 (190 days delay in refilling) Bearing in mind the disclosures made in the application, the delay of 190 days in refilling the appeal is condoned. Application stands disposed of. ITA 501/2024 1. Although Mr. Bhatia, learned counsel for the appellant has placed for our perusal a copy of the order passed by this Court in Pr. Commissioner of Income Tax vs. Pawan Kumar Bansal [ITA 529/2015 decided on 29 July 2015], in order to examine the challenge which stands raised, it would be apposite for the appellant being called upon to also place on the record the order dated 30 September 2014 which formed the subject matter of the aforenoted appeal. 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 12:05:03

Let the aforenoted be done within a period of two weeks from today. 3. Let the appeal be re-notified for 16.10.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. SEPTEMBER 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 12:05:03

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