What did the High Court hold?

The High Court has condoned the delay in filing the appeals and has issued notice. The appeals have been listed for hearing along with the quantum appeals, as their outcome may influence the present penalty appeals.

The Revenue has filed appeals against the Income Tax Appellate Tribunal's decision to reject penalty imposition on the Assessee. The Assessee had previously succeeded in quantum appeals related to the assessment amount.

What were the issues?

The primary issue is whether penalty can be imposed on the Assessee when the Assessee had succeeded in the quantum appeals. The outcome of the pending quantum appeals is considered crucial for deciding the penalty appeals.

PCIT vs M/S Clean Wind Power (Manvi) Pvt… | Delhi High Court 2025

$~38 & 41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 200/2025 CM APPL. 38781/2025 CM APPL. 38782/2025 + ITA 203/2025 CM APPL. 39078/2025 CM APPL. 39079/2025 PR. COMMISSIONER OF INCOME TAX, DELHI - 1 .....Appellant Through: Mr Vipul Aggarwal, SSC, Mr Akshat Singh, Ms Sakshi Shairwal, JSCs and Mr Gaoraang Ranjan, Advocates. versus M/S CLEAN WIND POWER (MANVI) PVT. LTD. .....Respondent Through: Dr Rakesh Gupta, Mr Somil Agarwal, and Mr Dushyant Agarwal, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 07.07.2025 CM APPL. 38781/2025 CM APPL. 38782/2025 in ITA 200/2025 CM APPL. 39078/2025 CM APPL. 39079/2025 in ITA 203/2025 1. For the reasons stated in the applications, the delays in refiling and filing the above captioned appeals are condoned. 2. The applications are disposed of. ITA 200/2025; and ITA 203/2025 3. Issue notice. The learned counsel for the Assessee accepts notice. 4. The present appeals arise on account of the penalty imposed upon the respondent/Assessee. The Assessee had succeeded in the quantum appeals relating to the quantum of the assessment and accordingly, the 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 11:48:57

Commissioner of Income Tax (Appeals) as well as the Income Tax Appellate Tribunal had rejected the contention of the Revenue that the penalty could be imposed. 5. This Court is informed that the Revenue’s appeals against the quantum of tax amount [ITA No.268/2024 and 270/2024] are now listed for hearing on 20.08.2025. It is contended that the outcome of the said appeals may have bearing on the present appeals. 6. Accordingly, list on 20.08.2025 along with ITA Nos.268/2024 and 270/2024. VIBHU BAKHRU, J TEJAS KARIA, J JULY 07, 2025 M Click here to check corrigendum, if any 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 11:48:57

PR. COMMISSIONER OF INCOME TAX, DELHI - 1 vs. M/S CLEAN WIND POWER (MANVI) PVT. LTD.

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