What did the High Court hold?

The High Court condoned the delay in filing the appeals and issued notice to the assessee, who accepted it. Both parties agreed to file written synopses within six weeks.

The Revenue filed appeals against the assessee for AY 2014-15 and AY 2011-12 after a significant delay. The High Court was informed that a similar appeal for AY 2010-11 had already been admitted and notice issued.

What were the issues?

The primary issue revolves around the condonation of delay in filing the appeals by the Revenue and the admission of these appeals for further adjudication.

PCIT vs Deepak Agarwal | Delhi High Court 2025

$~14 & 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 285/2025 + ITA 286/2025 PR COMMISSIONER OF INCOME TAX CENTRAL-- 3 NEW DELHI .....Appellant Through: Mr Shlok Chandra, SSC, Ms Naincy Jain and Ms Madhavi Shukla, JSCs Mr Ujjwal Jain, and Mr Dhananjay, Advocates versus DEEPAK AGARWAL .....Respondent Through: Dr Kapil Goel, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 08.08.2025 CM APPL. 48725/2025 (condn of delay in re-filing) in ITA 285/2025 CM APPL. 48745/2025 (condn of delay in re-filing) in ITA 286/2025 1. For the reasons stated in the applications, the delay of 366 days in filing the captioned appeals is condoned. 2. The applications stand disposed of. CM APPL. 48726/2025(Exemption) in ITA 285/2025; CM APPL. 48746/2025(Exemption) in ITA 286/2025 3. Exemptions are allowed, subject to all just exceptions. 4. The applications stand disposed of. ITA 285/2025 and ITA 286/2025. 5. We have been informed by the learned counsel for the Revenue/appellant that in ITA No.268/2025 captioned Pr Commissioner of 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 13:14:04

Income Tax Central -3, New Delhi v. Deepak Agarwal filed in respect of the Assessment Year (AY) 2010-11, this Court has issued notice to the Assessee, returnable on 15.12.2025. 6. These appeals have been filed in respect of AY 2014-15(ITA 285/2025) and AY 2011-12(286/2025) 7. If that be so, issue notice. The learned counsel appearing for the Assessee accepts notice. 8. It has been agreed by the learned counsel for the parties that they shall file their respective written synopsis not exceeding five pages, giving a chronological list of dates and events and relevant documents, if any, alongwith duly highlighted judgments setting out the proposition of law therein, which they wish to rely upon within the period of six weeks. 9. Renotify on 15.12.2025, when ITA No.268/2025 is listed. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 08, 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 27/03/2026 at 13:14:04

PR COMMISSIONER OF INCOME TAX CENTRAL 3 NEW DELHI vs. DEEPAK AGARWAL

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What were the issues?

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