PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. NAGAR DAIRY PVT. LTD.

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ITA - 321 / 2023HC Delhi01 June 20233 pages
For Petitioner: SANJAY KUMAR
AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay in filing the appeals. The court noted that the issues raised were covered by a previous judgment of a coordinate bench, and since no substantial question of law arose, the appeals were closed.

What were the facts?

The Revenue filed appeals before the High Court challenging the Income Tax Appellate Tribunal's orders for Assessment Years 2005-06 and 2006-07. The appeals were filed with a delay of 14 days.

What were the issues?

Whether the appeals filed by the Revenue raise substantial questions of law, considering a prior High Court judgment on similar issues.

AI-generated summary — verify with the full judgment below

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$~26, 29 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 321/2023 + ITA 324/2023 + ITA 325/2023

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel.

versus

NAGAR DAIRY PVT. LTD.

..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MR JUSTICE GIRISH KATHPALIA

O R D E R %

01.06.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL.30726/2023 in ITA 321/2023 CM APPL.30732/2023 in ITA 324/2023 CM APPL.30734/2023 in ITA 325/2023

1.

Allowed, subject to just exceptions. CM APPL.30725/2023 in ITA 321/2023 CM APPL.30731/2023 in ITA 324/2023 CM APPL.30733/2023 in ITA 325/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 14 days in filing the appeals] 2. These are applications seeking condonation of delay in filing the above-captioned appeals. 3. The period of delay according to the appellant/revenue is 14 days in ITA 321/2023 & connected appeals

page 1 of 3 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 14:25:25

each of the appeals. 4. Having regard to the period of delay and the reasons given in the applications, the delay is condoned. 5. The applications are disposed of, in the aforesaid terms. ITA 321/2023 ITA 324/2023 ITA 325/2023 6. These appeals concern Assessment Years (AYs) 2005-06 [ITA 321/2023], 2006-07 [ITA 324/2023] and 2005-06 [ITA 325/2023]. 7. Via these appeals, a challenge is laid to the order dated 22.11.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 8. To be noted, the Tribunal via the impugned order dealt with the appeal of the appellant/revenue, as well as cross-objections filed by the respondent/assessee for both the aforementioned AYs i.e., AYs 2005-06 and AY 2006-07 respectively. 9. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, does not dispute that the issues raised in the present appeals are covered by the judgment rendered by the coordinate bench of this court in CIT v. RRJ Securities Ltd., 380 ITR 612. 9.1 Mr Kumar informs us that although a Special Leave Petition (SLP) was preferred against the judgment, the same was dismissed on account of low tax effect. 10. Therefore, insofar as this court is concerned, no substantial question of law arises for our consideration. 11. The appeals are accordingly closed.

ITA 321/2023 & connected appeals

page 2 of 3 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 14:25:25

12.

Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JUNE 1, 2023 / tr

ITA 321/2023 & connected appeals

page 3 of 3 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 14:25:25

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