SEEMA DEVI JAIN vs. ACIT, CIRCLE NO. - 49(1)

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W.P.(C)/11640/2025HC DelhiDLHC01053776202505 August 2025Author: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court noted the submission made by the learned counsel for the Revenue, Mr. Gaurav Gupta. He stated that the order passed by the ITAT on March 19, 2025, for the Assessment Year 2017-18, has been uploaded and a copy has been received by the Assessing Officer. The Revenue assured the Court that the said order would be implemented within one month from the date of the hearing. Based on this assurance from the Revenue, the learned counsel for the petitioner stated that the petition be treated as disposed of. The Court accordingly ordered the petition to be disposed of. No specific finding on the merits of the ITAT's order was made by the High Court, as the matter was resolved based on the Revenue's undertaking.

What were the facts?

The petitioner, Seema Devi Jain, filed a writ petition before the Delhi High Court seeking a direction to grant the appeal effect of an order dated March 19, 2025, passed by the Income Tax Appellate Tribunal (ITAT) under Section 254 of the Income Tax Act, 1961. This order pertains to the Assessment Year 2017-18. The Revenue, represented by the ACIT, Circle No. 49(1), stated that the ITAT's order has been uploaded and received by the Assessing Officer. The Revenue assured the Court that the order would be implemented within one month from the date of the hearing. In light of this submission, the petitioner agreed to have the petition treated as disposed of.

What were the issues?

1. Whether the petitioner is entitled to a direction for the grant of appeal effect of the order dated March 19, 2025, passed by the ITAT under Section 254 of the Income Tax Act, 1961, for the Assessment Year 2017-18? (Question of law and fact, turning on Section 254 of the Income Tax Act, 1961). Assessee's Contention: The petitioner sought a direction for the implementation of the ITAT's order. Revenue's Contention: The Revenue stated that the ITAT's order has been uploaded and received by the Assessing Officer, and assured the Court of its implementation within one month.

Which sections of the Income-tax Act were involved?

Section 254

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11640/2025 SEEMA DEVI JAIN .....Petitioner Through: Mr. Mukesh Chand, Adv. versus ACIT, CIRCLE NO. - 49(1) .....Respondent Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, Mr. Yojit Pareek, JSC and Mr. Surya Jindal, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

05.08.

2025

1.

This petition has been filed with the following prayers :

“1. To grant the Appeal effect of the order dated 19.03.2025 passed u/s 254 of the Income Tax Act for the AY 2017-18

2.

To pass such other order or orders as this Hon’ble court may deem fitand proper in the circumstances of the case.”

2.

In effect the petitioner is seeking a direction to grant the appeal effect of the order dated 19.03.2025 passed by the Income Tax Appellate Tribunal under Section 254 of the Income Tax Act 1961 for the Assessment Year 2017-18. 3. Mr. Gaurav Gupta, learned counsel for the Revenue says as per his instructions, as the order passed by the ITAT has been uploaded and also the Assessing Officer has received the copy of the order passed by the ITAT he shall implement the same within one month from today. The submission is 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 28/08/2025 at 12:25:36

taken on record.

4.

In view of the submission made by Mr. Gaurav Gupta, the learned counsel for the petitioner states that the petition be treated as disposed of.

5.

Ordered accordingly. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 05, 2025 dd 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 28/08/2025 at 12:25:36

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