PR COMMISSIONER OF INCOME TAX 4 NEW DELHI vs. M/S HARYANA CITY GAS DISTRIBUTION PVT LTD

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ITA/28/2026HC DelhiDLHC01132026202419 January 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeal filed by the PR Commissioner of Income Tax, New Delhi. The Court noted that a similar appeal, ITA No. 24/2026, filed by the Department, had been dismissed on January 16, 2026, by the same Court. The reason for dismissal in the prior case was that the matter involved a question of fact, not a substantial question of law. Consequently, following this precedent, the present appeal, along with any pending applications of identical nature, was dismissed. The Court did not delve into the merits of the specific dispute but rather disposed of the appeal based on the nature of the question involved, as determined in the earlier similar case.

What were the facts?

The appeal was filed by the PR Commissioner of Income Tax, New Delhi (the Appellant/Revenue) against M/s Haryana City Gas Distribution Pvt Ltd (the Respondent/Assessee). The appeal challenges an order from the Income Tax Appellate Tribunal (ITAT). The Appellant's counsel submitted that a similar appeal, ITA No. 24/2026, filed by the Department, was dismissed by the Delhi High Court on January 16, 2026, on the grounds that it involved a question of fact. The present appeal and any pending applications were also dismissed in view of this precedent.

What were the issues?

1. Whether the appeal involves a substantial question of law or a question of fact, as per the Income Tax Act, 1961. The Revenue contended that the appeal raises a substantial question of law. However, the Revenue also relied on the High Court's dismissal of a similar appeal (ITA No. 24/2026) which was dismissed on the ground that it was a question of fact. The Respondent (Assessee) did not present any arguments as no one appeared on their behalf.

AI-generated summary — verify with the full judgment below

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 28/2026 PR COMMISSIONER OF INCOME TAX 4 NEW DELHI

.....Appellant Through: Ms. Naincy Jain & Ms. Madhavi Shukla, JSCs & Mr. Udit Dad, Advocate. versus M/S HARYANA CITY GAS DISTRIBUTION PVT LTD .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

19.01.2026 CM APPL. 3668/2026 (Exemption) 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. ITA 28/2026 & CM APPL. 3669/2026 (delay in re-filing) 3. Ms. Naincy Jain, learned Junior Standing Counsel for the Appellant submitted that similar appeal filed by the Department being ITA No. 24/2026 has been dismissed by this Court, on 16.01.2026, finding it to be a question 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 22/01/2026 at 12:58:23

of fact. 4. In view of the above, the present appeal along with pending application(s), if any, which are also identical in nature are dismissed. DINESH MEHTA, J VINOD KUMAR, J JANUARY 19, 2026/sk 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 22/01/2026 at 12:58:23

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