PRINCIPAL COMMISSIONER OF INCOME TAX-15, DELHI vs. DEEPAK SHARMA

ITA - 721 / 2025HC Delhi03 December 20251 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi condoned the delay in filing the appeal by 38 days and the delay in refiling the appeal by 39 days. The Court found the reasons stated in the applications to be sufficient for condoning the delays. The applications for condonation of delay were disposed of. The main appeal (ITA 721/2025) was then listed for hearing on 21.05.2026. No decision was made on the merits of the appeal itself, as the proceedings were limited to the delay condonation applications.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax-15, Delhi (the Revenue) against an order that is not specified in the provided text. The appeal pertains to assessment year(s) not mentioned. The Revenue filed applications seeking condonation of delay in filing the appeal by 38 days and in refiling by 39 days. The respondent, Deepak Sharma (the assessee), was represented by no one. The High Court of Delhi considered these applications.

What were the issues?

1. Whether the delay in filing the appeal should be condoned (mixed question of law and fact). 2. Whether the delay in refiling the appeal should be condoned (mixed question of law and fact). The Revenue argued that the delays in filing and refiling were due to reasons stated in their applications and sought condonation. The judgment records no arguments from the respondent.

AI-generated summary — verify with the full judgment below

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 721/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-15, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Gibran, JSCs, and Mr. Rishabh Nangia, Adv. versus DEEPAK SHARMA

.....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

03.12.2025 CM APPL. 76201/2025 (Exem.) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 76202/2025 (delay in filing) CM APPL. 76203/2025 (delay in refiling) 3. These are two applications seeking the condonation of 38 days delay in filing and also 39 days delay in refiling the appeal. 4. For the reasons stated in the applications, we condone the delay in filing as well as the delay in refiling the appeal. 5. The applications stand disposed of. ITA 721/2025 6. List on 21.05.2026. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 03, 2025/dd 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 12:32:22

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