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

ITA - 727 / 2025HC Delhi04 December 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided any substantive issues on the merits of the appeals. The order primarily deals with procedural matters. The Court has condoned the delay of 38 days in filing the appeals, allowing the applications for condonation. Exemptions have also been granted, subject to just exceptions. Crucially, the Court has been informed that an identical issue is pending before it in ITA No. 681/2025, with a hearing date of December 18, 2025. At the joint request of the parties, the present appeals (ITA 725/2025, ITA 726/2025, and ITA 727/2025) have been re-notified to be heard along with ITA No. 681/2025 on December 18, 2025. No finding has been reached on any of the substantive grounds of appeal, and no operative directions have been issued beyond scheduling the hearing.

What were the facts?

These three appeals, ITA 725/2025, ITA 726/2025, and ITA 727/2025, have been 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, which has been condoned by the High Court. The appeals challenge an order or action that is not specified in the provided text. The procedural history indicates that the appeals were listed for hearing, and the court was informed that an identical issue is pending before the same court in ITA No. 681/2025, scheduled for hearing on December 18, 2025. Consequently, these appeals have been re-notified to be heard along with ITA No. 681/2025 on the same date.

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. The primary matter addressed in the provided text is the condonation of delay in filing the appeals and the scheduling of the hearing. It is mentioned that an identical issue is pending consideration before the High Court in another appeal (ITA No. 681/2025). Therefore, the core question that emerges is whether the appeals will proceed to a substantive hearing on their merits, given the pendency of an identical issue in another case. The judgment does not detail any specific legal provisions or precedents relied upon by either party.

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 12:44:25

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 12:44:25

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