ERICSSON INDIA PRIVATE LIMITED (FORMERLY KNOWN AS ERICSSON INDIA GLOBAL SERVICES PRIVATE LIMITED) vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7(1), NEW DELHI

ITA - 6 / 2025HC Delhi15 January 20252 pages

For Petitioner: VISHAL KALRA

AI SummaryPartly Allowed

What did the High Court hold?

The High Court condoned the delay in filing the appeal by Ericsson India Private Limited. The court found the reasons stated in the application for condonation of delay to be sufficient. The Revenue's counsel accepted notice of the appeal, indicating no objection to the appeal being heard. The court directed that the appeal be listed for further hearing on April 1, 2025. No decision was made on the merits of the substantive tax dispute, as the proceedings were at an initial stage. The order did not address any specific grounds of appeal or the underlying tax issues.

What were the facts?

This case involves an appeal filed by Ericsson India Private Limited (formerly known as Ericsson India Global Services Private Limited) against an order passed by the Deputy Commissioner of Income Tax, Circle 7(1), New Delhi. The appeal is before the High Court of Delhi. The appellant sought condonation of delay in filing the appeal, which was granted. The Revenue's counsel accepted notice. The matter was listed for further hearing on April 1, 2025. No specific assessment year or the amount in dispute is mentioned in this order.

What were the issues?

The High Court was primarily concerned with the procedural aspect of the appeal, specifically the condonation of delay. The main issue was whether the delay in filing the appeal by Ericsson India Private Limited should be condoned. The appellant sought condonation of delay, and the Revenue did not oppose this application. No substantive issues regarding income tax assessment were argued or decided at this stage. The court's focus was on allowing the appeal to proceed after addressing the delay.

AI-generated summary — verify with the full judgment below

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 6/2025 ERICSSON INDIA PRIVATE LIMITED (FORMERLY KNOWN AS ERICSSON INDIA GLOBAL SERVICES PRIVATE LIMITED) .....Appellant Through: Mr. Vishal Kalra and Mr. S.S. Tomar, Advocates

versus

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7(1), NEW DELHI

.....Respondent Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

15.01.2025 CM APPL. 2305/2025 1. Exemption allowed subject to all just exceptions. 2. The application stands disposed of. CM APPL. 2306/2025 3. For the reasons stated in the application, the delay is condoned. 4. The application stands disposed of. ITA 6/2025 5. Issue notice. 6. Learned counsel for the Revenue accepts 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 12:33:14

List on 01.04.2025.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J JANUARY 15, 2025 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 12:33:14

Recent GST High Court judgments

Search GST case law →