PR. COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. GOLDERA INTERNATIONAL LTD.

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ITA/47/2025HC DelhiDLHC01010655202519 August 2026Author: HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the submission made by the learned Counsel for the respondent (assessee) is correct. Upon reviewing sub-section (1) of Section 245W of the Income Tax Act, 1961, the Court found that the appeal was indeed filed by the wrong authority, i.e., the PCIT, instead of the Assessing Officer. Consequently, the appeal was dismissed on the grounds of being filed by the incorrect authority. However, the Court granted liberty to the Assessing Officer to file a fresh appeal in accordance with the law.

What were the facts?

The Principal Commissioner of Income Tax (PCIT), International Taxation-1, New Delhi, filed an appeal before the Delhi High Court against an order concerning Goldera International Ltd. The respondent, Goldera International Ltd., raised a preliminary objection regarding the maintainability of the appeal. They contended that the appeal should have been filed by the Assessing Officer (AO) and not the PCIT, citing Section 245W of the Income Tax Act, 1961. The High Court considered this submission.

What were the issues?

1. Whether the appeal filed by the Principal Commissioner of Income Tax is maintainable, or if it ought to have been filed by the Assessing Officer, in light of Section 245W of the Income Tax Act, 1961? Assessee's Contention: The respondent (assessee) argued that the appeal is not maintainable as it was filed by the PCIT, whereas Section 245W of the Act mandates that such appeals should be filed by the Assessing Officer. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding this issue, other than their act of filing the appeal.

Which sections of the Income-tax Act were involved?

245W

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010106552025 + ITA 47/2025 PR. COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr., Mr. Rishabh Nangia, JSCs, Mr. Nikhil Jain and Ms. Nancy Jain, Advocates. versus GOLDERA INTERNATIONAL LTD. .....Respondent Through: Mr. Dharan Gandhi and Mr. Subham Kumar, Advocates. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

O R D E R % 19.08.2026

1.

Learned Counsel for the respondent raised a preliminary objection that the appeal filed by the learned Counsel for the appellant is not maintainable, as the appellant in this case is, or the appeal has been filed by the Principal Commissioner of Income Tax (hereinafter referred to as ‘PCIT’), whereas the same ought to have been filed by the Assessing Officer (AO) as is clear from a simple look at Section 245W of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’).

2.

Having gone through sub-section (1) of Section 245W of the Act of 1961, we are of the considered view that the submission made by Mr. Dharan Gandhi, learned Counsel for the respondent is correct. 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 21/08/2026 at 11:50:28

3.

The present appeal stands dismissed for having been filed by wrong authority-PCIT. A liberty is however given to the AO to file a fresh appeal, in accordance with law. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. AUGUST 19, 2026/MR 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 21/08/2026 at 11:50:28

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