THE PR. COMMISSIONER OF INCOME TAX -1 vs. DE DIAMOND ELECTRIC INDIA PVT. LTD.

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ITA/337/2025HC DelhiDLHC01057744202109 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court condoned the delay of 1140 days in re-filing the appeal, accepting the reasons provided by the Revenue in their application. The court found the reasons sufficient to grant the condonation. Consequently, the application for condonation of delay was disposed of. The appeal itself was then ordered to be closed, as stated by the Revenue's counsel, due to the tax effect being Rs. 1,26,95,023/-. No decision was made on the merits of the substantive tax appeal, as the order primarily dealt with the procedural aspect of delay condonation and the subsequent closure of the appeal.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax -1 (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a significant delay of 1140 days in re-filing. The assessee is DE Diamond Electric India Pvt. Ltd. The appeal pertains to assessment year(s) not specified in the order. The order under challenge is an ITAT order, the details of which are not provided. The tax effect in dispute is Rs. 1,26,95,023/-. The procedural history relevant here is the condonation of delay in filing the appeal by the High Court.

What were the issues?

The primary issue before the High Court was whether to condone the inordinate delay of 1140 days in re-filing the appeal by the Revenue. The Revenue sought condonation of delay on the grounds stated in their application. The Respondent (assessee) did not present any arguments on this specific procedural matter as the court was addressing the delay application. No substantive issues regarding the income tax assessment itself were discussed or decided in this order.

AI-generated summary — verify with the full judgment below

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 337/2025, THE PR. COMMISSIONER OF INCOME TAX -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC, Mr. P. Gupta, JSC. versus DE DIAMOND ELECTRIC INDIA PVT. LTD. .....Respondent Through: Ms. Ananya Kapoor, Mr. Ashutosh Mohan Rastogi, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 09.09.2025 CM APPL. 52713/2025(condonation of delay) 1. For the reasons stated in the application, the delay of 1140 days in re- filing the appeal is condoned. 2. The application is disposed of. ITA 337/2025 3. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the appellant states that the appeal tax effect being Rs. 1,26,95,023/-, the same needs to be closed. 4. It is ordered accordingly. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 9, 2025 tg 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 17/09/2025 at 14:20:49

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