COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. BOMBARDIER TRANSPORTATION GMBH

ITA - 516 / 2025HC Delhi13 October 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in this interim order, has not decided any substantive issues of the appeal. The court has only addressed procedural matters. The delay of 634 days in re-filing the appeal by the Revenue has been condoned. An exemption application filed by the Revenue has been allowed, subject to just exceptions. The court has directed that the appeal paper-book be provided to the assessee's counsel and has listed the matter for further hearing on 04.11.2025. No findings on the merits of the case have been made, and no operative directions regarding the assessment itself have been issued.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, International Taxation-1, New Delhi (the Revenue) against an order passed by an authority below. The respondent is Bombardier Transportation GmbH (the Assessee). The appeal pertains to assessment year(s) not specified in the provided text. The procedural history shows that the Revenue filed an appeal, and there was a significant delay of 634 days in re-filing. The High Court of Delhi condoned this delay. The court also granted exemption to the Revenue subject to just exceptions and directed that a copy of the appeal paper-book be provided to the assessee's counsel. The appeal has been re-notified for a hearing on 04.11.2025.

What were the issues?

The provided text is an interim order and does not contain the substantive issues that the Tribunal had to decide, nor does it record the arguments of the assessee or the revenue. Therefore, the questions of law or mixed law and fact, and the contentions of each side, are not recorded in this document.

AI-generated summary — verify with the full judgment below

$~85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 516/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, Advs. versus BOMBARDIER TRANSPORTATION GMBH .....Respondent Through: Ms. Priya Tandon, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 13.10.2025 CM APPL. 64319/2025 (Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 64320/2025 (Condonation of delay of 634 days in re-filing) 3. For the reasons stated in the application, the delay of 634 days in re- filing is condoned. 4. The application is disposed of. ITA 516/2025 5. A copy of the appeal paper-book be given to the learned counsel 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 14:25:05

appearing for the respondent/assessee during the course of the day. 6. Re-notify on 04.11.2025. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 13, 2025/sr 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 14:25:05

Recent GST High Court judgments

Search GST case law →