PR. COMMISSIONER OF INCOME TAX, DELHI - 1 vs. M/S DELHI TOURISM AND TRANSPORTATION DEVELOPMENT CORPORATION LTD.

ITA - 580 / 2024HC Delhi24 December 20241 pages

For Petitioner: VIPUL AGRAWAL

AI SummaryPartly Allowed

What did the High Court hold?

The High Court, after considering the reasons stated in the applications for condonation of delay, decided to condone the delay of 284 days in refiling the captioned appeals. The Court found the reasons provided to be sufficient for granting the relief. Consequently, the applications for condonation of delay were disposed of. The Court then issued notice to the respondent (Assessee) through all permissible modes, returnable on January 30, 2025. The operative direction is the issuance of notice to the respondent, indicating that the appeals will proceed to the next stage after the respondent has had an opportunity to present their case. No decision on the merits of the appeals has been made at this stage.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax, Delhi-1 (the Revenue) against an order or action that is not specified in this excerpt. The respondent is M/s Delhi Tourism and Transportation Development Corporation Ltd. (the Assessee). The appeals were filed with a significant delay of 284 days in refiling. The High Court of Delhi considered applications for condonation of this delay. The appeals are for assessment years not specified in this excerpt. The amount in dispute is not stated. The procedural history involves the Revenue filing appeals and seeking condonation of delay in refiling.

What were the issues?

The primary issue before the High Court is whether the delay of 284 days in refiling the appeals should be condoned. The Revenue contended that the delay was attributable to reasons stated in the applications for condonation. The Assessee did not appear before the court, and therefore, no arguments were recorded on their behalf. The question of law or mixed law and fact revolves around the interpretation and application of provisions related to condonation of delay in filing appeals before the High Court, likely under the Income Tax Act, 1961, and the Code of Civil Procedure, 1908, concerning procedural timelines.

AI-generated summary — verify with the full judgment below

$~2 & 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 580/2024 CM APPL. 76158/2024 CM APPL. 76159/2024 + ITA 583/2024 CM APPL. 76330/2024 CM APPL. 76331/2024 PR. COMMISSIONER OF INCOME TAX, DELHI-1 .....Appellant Through: Mr Vipul Aggarwal, SSC, Mr Girban Naushad and Ms Sakshi Shairwal, JSCs. versus M/S DELHI TOURISM AND TRANSPORTATION DEVELOPMENT CORPORATION LTD. .....Respondent Through: None. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 24.12.2024 CM APPL. 76159/2024 (delay condonation in refiling) in ITA 580/2024; CM APPL. 76331/2024 (delay condonation in refiling) in ITA 583/2024. 1. For the reasons stated in the applications, the delay of 284 days in refiling the captioned appeals stand condoned. 2. The applications are disposed of. ITA 580/2024 in CM APPL. 76158/2024(delay condonation in filing appeal) ITA 583/2024 in CM APPL.76330/2024 (delay condonation in filing appeal) 3. Issue notice to the respondent through all the permissible modes returnable on 30.01.2025. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 24, 2024 M 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 13:10:24

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