RRPR HOLDING PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 15(1)

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ITA/60/2025HC DelhiDLHC01012375202510 March 2025Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court condoned the delay of 602 days in re-filing the appeal, having considered the cause shown by the appellant. Subsequently, the appellant requested that the appeal be dismissed as withdrawn, stating that they had resorted to a settlement procedure. The Revenue did not object to this request. Accordingly, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the appeal.

What were the facts?

The appellant, RRPR Holding Private Limited, filed an appeal before the Delhi High Court. The appeal was against an order or action by the Deputy Commissioner of Income Tax, Circle 15(1). There was a significant delay of 602 days in re-filing the appeal, for which a condonation application was filed. The appellant stated that they had resorted to a settlement procedure and requested the appeal be dismissed as withdrawn. The Revenue did not object to this request.

What were the issues?

1. Whether the delay of 602 days in re-filing the appeal should be condoned? (Question of fact) 2. Whether the appeal should be dismissed as withdrawn, given the appellant's resort to a settlement procedure? (Question of mixed law and fact) Assessee's Contention: The appellant argued that since they had opted for a settlement procedure, the appeal filed before the High Court should be dismissed as withdrawn. The appellant relied on the fact that a settlement had been pursued. Revenue's Contention: The Revenue did not object to the appellant's prayer to dismiss the appeal as withdrawn.

AI-generated summary — verify with the full judgment below

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 60/2025

RRPR HOLDING PRIVATE LIMITED

.....Appellant Through: Mr. Neeraj Jain, Adv. with Mr.Tavish Verma, Adv.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 15(1) .....Respondent Through: Mr. Ruchir Bhatia, SSC with Mr.Anant Mann and Mr. Pratyaksh Gupta, JSCs and Mr.Abhishek Anand, Adv. for Revenue.

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

10.03.2025 CM APPL. 14116/2025 (for condonation of delay in re-filing the appeal) 1. Heard learned counsel representing the parties. 2. Having regard to the cause shown, the delay of 602 days’ in re-filing the appeal is hereby condoned. 3. The application stands disposed of. ITA 60/2025 4. It has been stated by the learned counsel representing the appellant that since procedure for settlement has been resorted to, this appeal may be dismissed as withdrawn. 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 17/03/2025 at 11:14:09

Learned counsel representing the Revenue does not have any objection to this prayer. 6. Accordingly, the appeal is dismissed as withdrawn.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J MARCH 10, 2025 “shailndra” 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 17/03/2025 at 11:14:09

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