TIGER 4 INDIA LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 25(2), NEW DELHI & ORS.

ITA - 577 / 2024HC Delhi20 December 20242 pages

For Petitioner: VED KUMAR JAIN

AI SummaryPartly Allowed

What did the High Court hold?

The High Court decided to condone the 140-day delay in refiling the appeal, finding the reasons stated in the application to be sufficient. The Court also granted exemption subject to all just exceptions. The Revenue's counsel accepted notice of the appeal. The Court has not yet heard arguments on the merits of the appeal. The operative direction is to list the appeal for further hearing on January 20, 2025, after the filing of the counter-affidavit by the Revenue and rejoinder by the Appellant. No substantive issues of income tax law were decided, and no findings on the merits of the case were made.

What were the facts?

This judgment concerns an appeal filed by Tiger 4 India Ltd. (the Appellant) against an order or action by the Assistant Commissioner of Income Tax, Circle 25(2), New Delhi (the Revenue). The specific assessment year(s) and the amount in dispute are not recorded in this order. The procedural history involves the Appellant filing an appeal with a delay of 140 days, for which a condonation application was filed and allowed. The Revenue's counsel accepted notice. The Court directed the Revenue to file a counter-affidavit within two weeks and the Appellant to file a rejoinder thereafter. The matter is listed for further hearing on January 20, 2025, alongside a connected petition, ITA No. 576/2024.

What were the issues?

The Tribunal (High Court in this instance) had to decide whether to admit the appeal filed by the Appellant. The primary procedural issue is the condonation of the 140-day delay in refiling the appeal. The Appellant argued for condonation based on the reasons provided in their application. The Revenue, through its counsel, accepted notice, implying no immediate objection to the procedural aspect at this stage, but their substantive arguments on the appeal itself are not recorded as the appeal is at an early stage. No specific questions of law or fact related to the substantive merits of the income tax assessment are discussed or decided in this order.

AI-generated summary — verify with the full judgment below

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 577/2024 TIGER 4 INDIA LTD .....Appellant Through: Mr Ved Jain, Mr Nishay Kantoor, Ms Sonia Dodeja Mr Govind Gupta and Mr Divyansh, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 25(2), NEW DELHI & ORS. .....Respondents Through: Mr Sunil Aggarwal, SSC, Mr Shivansh B Pandya, Mr Viplav Acharya, JSCs and Mr Utkarsh Tiwari, Advocate. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 20.12.2024 CM APPL. 74977/2024(Delay condonation) 1. For the reasons stated in the application, the delay of 140 days in refiling the appeal stands condoned. 2. The application stands disposed of. CM APPL. 74976/2024(Exemption) 3. Exemption is allowed, subject to all just exceptions. 4. The application stands disposed of. ITA 577/2024 5. Issue notice. 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 12:03:54

Mr Aggarwal, the learned counsel for the Revenue accepts notice. 7. This court is informed that the connected petition being ITA No.576/2024 is now listed on 20.01.2025. 8. In the meanwhile, the counter affidavit, if any, be filed within the period of two weeks from date. Rejoinder thereto, if any, be also filed before the next date of hearing. 9. List on 20.01.2025. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 20, 2024 M 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 12:03:54

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