What did the High Court hold?

The High Court condoned the delay in re-filing the appeals after the respondent-assessee did not oppose the prayer. The court granted further time to the appellant-revenue to examine the files.

The Revenue filed appeals against the assessee, M/s HCL Comnet Systems and Service Ltd. The Revenue sought condonation of delay in re-filing these appeals.

What were the issues?

The primary issue was whether the delay in re-filing the appeals by the Revenue should be condoned. The court also considered the need for further time for the Revenue to examine the case files.

PCIT vs M/S Hcl Comnet Systems and… | Delhi High Court 2022

$~44, 45 & 47 to 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 545/2022 & CM APPL. 55253-54/2022

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4

..... Appellant

versus

M/S HCL COMNET SYSTEMS AND SERVICE LTD

..... Respondent

+ ITA 546/2022 & CM Nos.55255-56/2022

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4

..... Appellant

versus

M/S HCL COMNET SYSTEMS AND SERVICE LTD... Respondent

+ ITA 548/2022 & CM Nos.55269-70/2022

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4

..... Appellant

versus

M/S HCL COMNET SYSTEMS AND SERVICES LTD

..... Respondent

+ ITA 549/2022 & CM Nos.55281-82/2022

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4

..... Appellant

versus

M/S HCL COMNET SYSTEMS AND SERVICE LTD... Respondent

ITA 545/2022 & connected matters

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 14:34:45

+ ITA 550/2022 & CM Nos.55283-84/2022

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4

..... Appellant

versus

M/S HCL COMNET SYSTEMS AND SERVICE LTD... Respondent

Present : Mr Ajit Sharma, Sr. Standing Counsel for the appellant/revenue.

Mr Aditya Vohra, Adv. for the respondent.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

20.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM No.55253/2022 in ITA 545/2022 CM No.55255/2022 in ITA 546/2022 CM No.55269/2022 in ITA 548/2022 CM No.55281/2022 in ITA 549/2022 CM No.55283/2022 in ITA 550/2022

Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing. CM No.55254/2022 in ITA 545/2022 CM No.55256/2022 in ITA 546/2022 CM No.55270/2022 in ITA 548/2022 CM No.55282/2022 in ITA 549/2022 CM No.55284/2022 in ITA 550/2022

These are the applications moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeals. ITA 545/2022 & connected matters

page 2 of 3

Mr Aditya Vohra, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the above-captioned applications. 3.1 The delay in re-filing the appeals is, accordingly, condoned. 4. The above-captioned applications are disposed of. ITA 545/2022 ITA 546/2022 ITA 548/2022 ITA 549/2022 ITA 550/2022 5. Mr Ajit Sharma, who appears on behalf of the appellant/revenue, says that these cases have been recently allocated to him and therefore, he would require further time to examine the files. 6. The request for accommodation is not opposed by learned counsel for the respondent/assessee. 7. List the above-captioned matters on 24.02.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

DECEMBER 20, 2022

Click here to check corrigendum, if any

ITA 545/2022 & connected matters

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 14:34:45

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4 vs. M/S HCL COMNET SYSTEMS AND SERVICES LTD

What did the High Court hold?

What were the facts?

What were the issues?

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