COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. ESSAR COM LTD.

ITA - 769 / 2025HC Delhi22 December 20251 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has decided the procedural matters before it. Firstly, it has condoned the delay of 36 days in the re-filing of the appeal by the Revenue, finding sufficient reasons stated in the application. Secondly, it has granted exemption to the Revenue, subject to all just exceptions. The High Court has not made any findings on the substantive merits of the appeal, as the appeal itself is at an early stage. The operative direction issued by the High Court is to issue notice to the respondent (Assessee) through all permissible modes, with the notice being returnable on July 20, 2026. No issues were expressly left undecided by the High Court, as it has only dealt with preliminary procedural applications and the issuance of notice.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax, International Taxation-1, New Delhi (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal is for the assessment year(s) not specified in the provided text. The Revenue has filed an application for condonation of delay in re-filing the appeal, which was 36 days. The High Court has allowed this application. The Revenue has also filed an application for exemption, which has been allowed subject to just exceptions. The High Court has issued notice to the respondent, Essar Com Ltd. (the Assessee), returnable on July 20, 2026. No details regarding the specific order or action under challenge before the ITAT, the amount in dispute, or the procedural history leading to the ITAT's decision are provided.

What were the issues?

The High Court is seized of an appeal filed by the Revenue. The primary procedural issue before the High Court is whether to condone the delay of 36 days in re-filing the appeal. The substantive issues that were before the ITAT, and which would form the basis of the Revenue's appeal to the High Court, are not recorded in the provided text. Therefore, the specific questions of law or mixed law and fact that the Tribunal had to decide, and the arguments presented by the Assessee and the Revenue before the Tribunal, including any reliance on authorities, circulars, or precedents, are not available for analysis. The judgment only records the High Court's decision on the condonation of delay and the issuance of notice.

AI-generated summary — verify with the full judgment below

$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 769/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Rishabh Nangia, JSC, Mr. Ashvini Kumar, JSC, Mr. Gibran Naushad, JSC and Mr. Nikhil Jain, Adv. versus ESSAR COM LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 22.12.2025 CM APPL. 80951/2025 (Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 80952/2025 (Condonation of delay in re-filing) 1. For the reasons stated in the instant application, the delay of 36 days in re-filing the above captioned appeal is condoned. 2. The application is disposed of as allowed. ITA 769/2025 3. Issue notice to the respondent through all permissible modes, returnable on 20.07.2026. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 22, 2025/rk 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 12:31:11

Recent GST High Court judgments

Search GST case law →