RRPR HOLDING PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 15(1)

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ITA - 60 / 2025HC Delhi10 March 20252 pages
For Petitioner: NEERAJ KUMAR JAIN
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi condoned the delay of 602 days in re-filing the appeal. Subsequently, the appellant's counsel stated that as the procedure for settlement had been resorted to, the appeal may be dismissed as withdrawn. The Revenue's counsel had no objection to this request. Therefore, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the appeal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, RRPR Holding Private Limited, filed an appeal before the High Court of Delhi against an order passed by the Deputy Commissioner of Income Tax, Circle 15(1). The appeal was filed with a delay of 602 days in re-filing. The appellant's counsel stated that the procedure for settlement had been resorted to and requested the appeal be dismissed as withdrawn. The Revenue's counsel had no objection to this prayer. The High Court condoned the delay in re-filing and disposed of the application.

What were the issues?

1. Whether the appeal filed by the appellant should be dismissed as withdrawn, given that the procedure for settlement has been resorted to (Question of procedure/mixed law and fact). Assessee's Contention: The assessee argued that since the procedure for settlement had been resorted to, the appeal may be dismissed as withdrawn. No specific authorities or precedents were named in the judgment for this contention. Revenue's Contention: The Revenue did not object to the assessee's prayer for dismissal as withdrawn. No specific authorities or precedents were named in the judgment for this contention.

AI-generated summary — verify with the full judgment below

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 60/2025

RRPR HOLDING PRIVATE LIMITED

.....Appellant Through: Mr. Neeraj Jain, Adv. with Mr.Tavish Verma, Adv.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 15(1) .....Respondent Through: Mr. Ruchir Bhatia, SSC with Mr.Anant Mann and Mr. Pratyaksh Gupta, JSCs and Mr.Abhishek Anand, Adv. for Revenue.

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

10.03.2025 CM APPL. 14116/2025 (for condonation of delay in re-filing the appeal) 1. Heard learned counsel representing the parties. 2. Having regard to the cause shown, the delay of 602 days’ in re-filing the appeal is hereby condoned. 3. The application stands disposed of. ITA 60/2025 4. It has been stated by the learned counsel representing the appellant that since procedure for settlement has been resorted to, this appeal may be dismissed as withdrawn. 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 14:30:16

5.

Learned counsel representing the Revenue does not have any objection to this prayer. 6. Accordingly, the appeal is dismissed as withdrawn.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J MARCH 10, 2025 “shailndra” 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 14:30:16

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