LEGAL INITIATIVE FOR FOREST AND ENVIRONMENT (LIFE TRUST) vs. INCOME TAX APPELLATE TRIBUNAL DELHI BENCH & ANR.

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W.P.(C)/7893/2025HC DelhiDLHC01035562202529 May 2025Author: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages

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What did the High Court hold?

The Delhi High Court took the submissions of the counsels on record. For the Revenue/applicant, Mr. Zoheb Hossain, Special Counsel for the Income Tax Department, along with Mr. Sanjeev Menon, Jr. Standing Counsel, submitted that they, along with Mr. Indruj Singh Rai and Mr. Rahul Singh, Jr. Standing Counsel, had appeared for the respondents before the Court on 29.05.2025. The Court accepted these submissions. Similarly, Ms. Tara Elizabeth Kurien, Advocate for the petitioner, submitted that Mr. Abishek Jebaraj, Advocate, had appeared on behalf of the petitioner on the same date. The Court took this submission on record as well. The application was disposed of with the clarification that when the certified copy of the order dated 29.05.2025 is issued, a copy of this order shall also be issued. The core decision was to acknowledge and record the correct appearances as submitted by the respective counsels.

What were the facts?

The petitioner, LEGAL INITIATIVE FOR FOREST AND ENVIRONMENT (LIFE TRUST), filed a writ petition (WP(C) 7893/2025) before the Delhi High Court. The respondents are the INCOME TAX APPELLATE TRIBUNAL DELHI BENCH and the Income Tax Department. The matter before the High Court on 22.08.2025 concerned an application filed by the Revenue/applicant seeking to amend a previous order dated 29.05.2025. The amendment sought was to reflect the correct names of the counsels who appeared for the respondents (Revenue) on the earlier date. The counsels for the Revenue submitted that they, along with others, had appeared on 29.05.2025. The counsel for the petitioner confirmed the appearance of their advocate on the same date. The High Court took these submissions on record.

What were the issues?

1. Whether the appearance of the counsels for the Revenue/applicant on 29.05.2025 should be reflected correctly in the order dated 29.05.2025 in WP(C) No.7893 of 2025? (Procedural Issue) The Revenue/applicant argued that an order dated 29.05.2025 in WP(C) No.7893 of 2025 needed correction to accurately list the names of their counsels who appeared on that date. They submitted an application with an affidavit to this effect. The petitioner's counsel confirmed the appearance of their advocate on the said date. The Revenue relied on the fact that their counsels had indeed appeared. No specific arguments were recorded for the petitioner regarding the correction of appearance, other than confirming their own counsel's appearance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH & ANR.

% 22.08.2025 CM APPL. 52274/2025 (correction of appearance)

This application has been filed by the learned counsel for the Revenue/applicant with the following prayer:- “(i) Pass an order amending the Order dated 29.05.2025 in WP(C) No.7893 of 2025 to reflect the names of Mr. Zoheb Hossain, Spl. Counsel for the Income Tax Department, Mr. Indruj Singh Rai, Sr. Standing Counsel, Mr. Sanjeev Menon, Jr. Standing Counsel and Mr. Rahul Singh, Jr. Standing Counsel as Counsels for the Respondents/Revenue.”

The application is accompanied by an affidavit of the learned counsel for the applicant.

Mr Zoheb Hossain, Special Counsel for the Income Tax Department 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 27/08/2025 at 13:02:04

alongwith Mr Sanjeev Menon, Jr Standing Counsel would submit that they along with Mr Indruj Singh Rai and Mr Rahul Singh, Jr Standing Counsel had appeared for the respondents before this Court on 29.05.2025. If that be so, we take their submissions on record.

We also take the submission of Ms Tara Elizabeth Kurien, Advocate on record that Mr Abishek Jebaraj, Advocate had appeared on behalf of the petitioner before this Court on the said date of hearing, that is, 29.05.2025. 5. It is made clear that as and when the certified copy of the order dated 29.05.2025 is issued, the copy of this order shall be also issued.

The application stands disposed of in above terms. V. KAMESWAR RAO, J TEJAS KARIA, J AUGUST 22, 2025 M 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 27/08/2025 at 13:02:04

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