PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. NEERA WIG

ITA - 726 / 2025HC Delhi04 December 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided the substantive issues of these appeals. The order primarily deals with procedural matters. The Court condoned the delay of 38 days in filing the appeals based on the reasons provided in the applications. Exemptions were also allowed, subject to just exceptions. The Court noted that an identical issue is pending before it in ITA No. 681/2025, scheduled for hearing on December 18, 2025. At the joint request of both parties, the present appeals (ITA 725/2025, ITA 726/2025, and ITA 727/2025) were re-notified to be heard along with ITA No. 681/2025 on December 18, 2025. No decision on the merits of the case has been rendered in this order.

What were the facts?

The appeals ITA 725/2025, ITA 726/2025, and ITA 727/2025 were filed by the Pr. Commissioner of Income Tax, Central-1, Delhi (the Revenue) against the respondent, Neera Wig. The appeals were filed with a delay of 38 days, for which applications for condonation of delay were filed and allowed. Exemptions were also granted. The Revenue and the assessee were represented by their respective counsels. The Court was informed that an identical issue is pending before the same Court in ITA No. 681/2025, with a scheduled hearing date of December 18, 2025. Consequently, these appeals were re-notified to be heard along with ITA No. 681/2025 on December 18, 2025, at the joint request of the parties.

What were the issues?

The judgment does not explicitly state the specific issues that the Tribunal had to decide, nor does it record the arguments made by the assessee or the revenue. It only mentions that an identical issue is pending before the Court in another appeal (ITA No. 681/2025). Therefore, the questions of law or mixed law and fact, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not recorded in this order. The procedural history indicates that the appeals were filed with a delay, which was condoned, and exemptions were granted. The core of the matter appears to be an identical issue pending before the Court in another appeal.

AI-generated summary — verify with the full judgment below

$~64 to 66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 725/2025 + ITA 726/2025 + ITA 727/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., Mr. Rishabh Nangia, JSCs and Mr Nikhil Jain, Advocate. versus NEERA WIG .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 04.12.2025 CM APPL. 76422/2025(condn of delay in filing) in ITA 725/2025; CM APPL. 76426/2025 (condn of delay in filing) in ITA 726/2025; CM APPL. 76431/2025 (condn of delay in filing) in ITA 727/2025; 1. For the reasons stated in the applications, the delay of 38 days in filing these appeals stand condoned. 2. The applications stand disposed of. CM APPL. 76421/2025(Exemption) in ITA 725/2025; CM APPL. 76425/2025(Exemption) in ITA 726/2025; CM APPL. 76430/2025(Exemption) in ITA 727/2025 3. Exemptions allowed, subject to all just exceptions. 4. The applications stand disposed of. ITA 725/2025; ITA 726/2025; ITA 727/2025 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 12:44:04

We have been informed that an identical issue is pending consideration before this Court in ITA No.681/2025 and the date of hearing is 18.12.2025. 6. Accordingly, at joint request, re-notify these appeals along with ITA No.681/2025 on 18.12.2025. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 04, 2025 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 12:44:04

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