THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. AMOL AWASTHI

ITA - 97 / 2025HC Delhi21 April 20251 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delay of 37 days in filing the appeal by the Revenue. The Court found the reasons stated in the application for condonation of delay to be sufficient. The application for condonation of delay was allowed and disposed of. The Court then issued notice to the respondent, Amol Awasthi, for the next date of hearing, indicating that the substantive appeal would be heard later. No decision was made on the merits of the appeal itself, only on the procedural aspect of the delay.

What were the facts?

The Principal Commissioner of Income Tax - Central -1 (the Revenue) filed an appeal before the Delhi High Court against an order concerning the assessment year(s) not specified in this order. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or the authority that passed it is not detailed. The Revenue faced a delay of 37 days in filing this appeal. The High Court was presented with an application for condonation of delay, which was allowed, and the delay was condoned. Subsequently, notice was issued to the respondent, Amol Awasthi, through all admissible modes, with the appeal listed for a future hearing.

What were the issues?

1. Whether the delay of 37 days in filing the appeal by the Revenue should be condoned, considering the reasons provided in the application. (Question of procedure/fact) The Revenue argued that there were sufficient reasons for the delay in filing the appeal and sought condonation. No arguments were recorded for the respondent as they were not present.

AI-generated summary — verify with the full judgment below

$~99 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 97/2025 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Ms Aditi Sabharwal and Mr Abhishek Anand, Advocates. versus AMOL AWASTHI .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 21.04.2025 CM APPL. 22893/2025 (condonation of delay) 1. For the reasons stated in the application, the delay of 37 days in filing the captioned appeal is condoned. 2. The application stands disposed of. ITA 97/2025 3. Issue notice to the respondent through all admissible mode, returnable on the next date of hearing. 4. List on 30.10.2025. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 21, 2025 M Click here to check corrigendum, if any 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 11:49:22

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