UNIPATCH RUBBER LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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ITA - 531 / 2022HC Delhi15 December 20222 pages
For Petitioner: KRISHNAN S
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court condoned the delay of 16 days in re-filing the appeal. The Court accepted the reasons provided in the application for condonation of delay. The application for condonation of delay was disposed of. The matter was then adjourned to a future date for further proceedings. No decision was made on the merits of the appeal itself.

What were the facts?

The appellant, Unipatch Rubber Ltd., filed an appeal before the Delhi High Court against an order passed by the Principal Commissioner of Income Tax. The appeal was filed with a delay of 16 days. The appellant sought condonation of this delay, citing personal difficulties of their counsel, Mr. S. Krishnan. The respondent, Principal Commissioner of Income Tax, was represented by Mr. Sunil Agarwal and others. The High Court considered the application for condonation of delay.

What were the issues?

1. Whether the delay of 16 days in re-filing the appeal should be condoned, considering the reasons provided by the appellant. The appellant argued that the delay was due to personal difficulties faced by their counsel and requested that the delay be condoned. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 531/2022

UNIPATCH RUBBER LTD.

..... Appellant

Through: Mr S Krishnan, Adv.

versus

PRINCIPAL COMMISSIONER OF INCOME TAX..... Respondent Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Tushar Gupta and Mr Utkarsh Tiwari, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

15.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.54270/2022 [Application filed on behalf of the appellant seeking condonation of delay of 16 days in re-filing the appeal] 1. This is an application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal. 2. According to the counsel for the appellant, the delay involved is 16 days. 3. For the reasons given in the application, the delay is condoned. 4. The application is, accordingly, disposed of. ITA 531/2022 5. A request for adjournment is made on the ground that Mr Krishanan S., the counsel for the appellant, is in some personal difficulty. ITA 531/2022

1/2 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 13:32:51

5.1. The request is acceded to. 6. Accordingly, list the matter on 20.01.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

DECEMBER 15, 2022/pmc

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ITA 531/2022

2/2 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 13:32:51

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