PR. COMMISSIONER OF INCOME TAX-7 vs. M/S SUMITOMO CORPORATION INDIA PVT. LTD.

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ITA - 121 / 2023HC Delhi03 March 20232 pages
For Petitioner: PUNEET RAI
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court allowed the applications for condonation of delay, subject to just exceptions. The appeals were then listed for further hearing.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax-7 against Sumitomo Corporation India Pvt. Ltd. The appellant sought condonation of delay in filing the appeals.

What were the issues?

The primary issue was the delay in filing the appeals by the Revenue and whether it should be condoned.

AI-generated summary — verify with the full judgment below

$~16 to 18 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 119/2023 + ITA 121/2023 + ITA 122/2023

PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant

Through: Mr Puneet Rai, Sr. Standing Counsel.

versus

SUMITOMO CORPORATION INDIA PVT. LTD. ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar and Mr Uma Shankar, Advocates.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

03.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL.10172/2023 in ITA 119/2023 CM APPL.10176/2023 in ITA 121/2023 CM APPL.10178/2023 in ITA 122/2023

1.

Allowed, subject to just exceptions. ITA 119/2023 and CM APPL. 10173/2023[Application filed on behalf of the appellant seeking condonation of delay of 214 days in filing the appeal] ITA 121/2023 and CM APPL. 10177/2023[Application filed on behalf of the appellant seeking condonation of delay of 214 days in filing the appeal] ITA 122/2023 and CM APPL. 10179/2023[Application filed on behalf of the appellant seeking condonation of delay of 182 days in re-filing the appeal]

ITA 119/2023 & connected appeals

page 1 of 2 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 12:44:34

2.

At the request of counsel for the parties, list the appeals on 03.05.2023 at 03.00 P.M. along with connected appeals i.e., ITA 22/2023 and ITA 23/2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

MARCH 3, 2023 / tr

Click here to check corrigendum, if any

ITA 119/2023 & connected appeals

page 2 of 2 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 12:44:34

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