PR. COMMISSIONER OF INCOME TAX, DELHI-1 vs. M/S BHARTI HEXACOM LTD.

ITA - 95 / 2024HC Delhi06 February 20242 pages

For Petitioner: VIPUL AGRAWAL

AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delay of 13 days in refiling the appeal, stating that it was done bearing in mind the disclosures made. The Court then directed that the instant appeal be tagged with ITA 86/2024, as the questions raised are also engaging the Court's attention in that appeal. The hearing for both appeals is scheduled for April 1, 2024. The Court also noted the absence of the respondent and directed the appellant's counsel to ensure proper service through all permissible modes. No decision on the merits of the appeal has been made at this stage.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax, Delhi-1 (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Bharti Hexacom Ltd. (Assessee). The appeal was filed with a delay of 13 days in refiling, which the High Court has condoned. The High Court noted that the questions raised in this appeal are also being considered in another appeal, ITA 86/2024, and therefore, directed that this appeal be tagged with the aforementioned appeal for hearing on April 1, 2024. Notice was issued, and although the respondent was stated to have received advance notice, no one appeared on its behalf. The High Court directed the appellant's counsel to take steps for service upon the respondent through all permissible modes, including approved courier service.

What were the issues?

The judgment does not explicitly state the specific questions of law or fact that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. The primary focus of this High Court order is procedural, concerning the condonation of delay and the tagging of the appeal with another pending matter. Therefore, the specific issues and contentions of the parties are not discernible from this order.

AI-generated summary — verify with the full judgment below

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 95/2024

PR. COMMISSIONER OF INCOME TAX, DELHI-1 ..... Appellant Through: Mr. Vipul Agrawal, Sr. Standing Counsel along with Mr. Gibran Naudhad and Ms. Sakashi Shairwal, Jr. Standing Counsels.

versus

M/S BHARTI HEXACOM LTD.

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

06.02.2024

CM APPL. 7010/2024 (13 days delay in refiling)

Bearing in the mind the disclosures made, the delay of 13 days in refiling the appeal is condoned. Application stands disposed of. ITA 95/2024

Since the questions raised here are also engaging our attention in ITA 86/2024, let the instant appeal stand tagged with the aforesaid appeal to be called on the date fixed i.e. 01.04.2024.

Notice. Although the respondent is stated to have been placed on advance notice, none has appeared on its behalf when the matter was called. Consequently, let learned counsel appearing for the 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 13:13:12

appellant take steps for service upon the respondent through all permissible modes including via approved courier service.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. FEBRUARY 06, 2024/RW

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 13:13:12

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