PR. COMMISSIONER OF INCOME TAX -7 vs. ORIENTAL BANK OF COMMERCE LTD (NOW MERGED WITH PUNJAB NATIONAL BANK LTD.)

ITA - 523 / 2023HC Delhi13 September 20231 pages

For Petitioner: PUNEET RAI

AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the application for condonation of delay, subject to just exceptions. The Court also granted the revenue's request to list the matter for a future date, specifically November 2, 2023. Furthermore, the Court granted leeway to the revenue's counsel, Mr. Puneet Rai, to raise an additional ground and take steps for amending the appeal. The specific reasons for the delay and the merits of the substantive appeal were not decided in this order, as it primarily dealt with procedural aspects and the condonation of delay.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax-7 (the appellant/revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Oriental Bank of Commerce Ltd., which has since merged with Punjab National Bank Ltd. The revenue is seeking to appeal an ITAT order, but there was a significant delay in filing the appeal. The revenue filed an application for condonation of delay of 231 days in filing and 85 days in re-filing the appeal. The High Court was considering this application and the main appeal.

What were the issues?

1. Whether the delay in filing the appeal should be condoned, considering the reasons provided by the revenue. This is a procedural issue of mixed law and fact, turning on the principles of condonation of delay under the Income Tax Act, 1961. Assessee's Contention: No arguments were recorded for the assessee (Oriental Bank of Commerce Ltd.) as none appeared. Revenue's Contention: The revenue, through its counsel Mr. Puneet Rai, requested the matter be listed for a future date and sought permission to raise an additional ground and amend the appeal. The revenue implicitly argued for the condonation of delay by seeking to proceed with the appeal.

AI-generated summary — verify with the full judgment below

$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 523/2023 & CM No.47085-87/2023

PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr Puneet Rai, Sr Standing Counsel with Mr Ashvini, Standing Counsel.

versus ORIENTAL BANK OF COMMERCE LTD (NOW MERGED WITH PUNJAB NATIONAL BANK LTD.)

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

13.09.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.47085/2023 1. Allowed, subject to just exceptions. ITA 523/2023 & CM No.47086-87/2023 [Application filed on behalf of the appellant seeking condonation of delay of 231 days in filing and 85 days in re-filing the appeal] 2. At the request of Mr Puneet Rai, learned senior standing counsel, who appears on behalf of the appellant/revenue, list the matter on 02.11.2023. 3. Leeway is granted to Mr Rai to raise the additional ground an,d in this regard, to take steps for amending the appeal.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

SEPTEMBER 13, 2023/ aj

Click here to check corrigendum, if any 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 14:02:32

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