PR. COMMISSIONER OF INCOME TAX - 4, DELHI vs. NATIONAL FERTILIZERS LTD.

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ITA/501/2025HC DelhiDLHC01076521202508 October 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 noted that the appellant's counsel stated the appeal was filed inadvertently, as a prior appeal (ITA 355/2023) concerning the same impugned order had already been dismissed against the revenue in favour of the respondent on 10.07.2023. Consequently, the Court found no reason to proceed with the current appeal. The appeal and the associated application were dismissed as withdrawn. No specific findings on the merits of the case were made, as the dismissal was based on the procedural ground of inadvertent filing and the existence of a prior dismissed appeal.

What were the facts?

The appellant, Pr. Commissioner of Income Tax - 4, Delhi, filed an appeal before the Delhi High Court against an order. The respondent is National Fertilizers Ltd. The appeal was filed inadvertently. The appellant's counsel stated that an earlier appeal challenging the same impugned order, ITA 355/2023, was dismissed against the revenue in favour of the respondent by an order dated 10.07.2023.

What were the issues?

1. Whether the present appeal filed by the appellant is maintainable, given that a previous appeal on the same subject matter was dismissed. The appellant argued that the present appeal was filed inadvertently. The revenue did not present any arguments as the appeal was dismissed as withdrawn.

AI-generated summary — verify with the full judgment below

$~82 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 501/2025 CM APPL. 62999/2025 PR. COMMISSIONER OF INCOME TAX - 4, DELHI.....Appellant Through: Mr. Gauarv Gupta, SSC, Mr. Shivendra Singh, Mr. Yojit Pareek, and Ms. Prakriti Rastogi, JSCs versus NATIONAL FERTILIZERS LTD.

.....Respondent Through: None CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

08.10.2025 1. Mr. Gaurav Gupta, learned Senior Standing Counsel, appearing for the appellant states that this appeal has been filed inadvertently as according to him, an appeal challenging the same impugned order was filed being ITA 355/2023, which was dismissed against the revenue/appellant in favour of the respondent vide order dated 10.07.2023. 2. Accordingly, the appeal and the application are dismissed as withdrawn. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 08, 2025 cd 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 15/10/2025 at 12:12:19

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