SECTOR 113 GATEVIDA DEVELOPERSNPVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA - 46 / 2024HC Delhi18 January 20242 pages
For Petitioner: ADITYA KUMAR GARG
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court noted that the Assessing Officer's location in Gurugram, Haryana, would likely make the appeal not maintainable before the Delhi High Court. Consequently, the appellant was granted liberty to withdraw the appeal.

What were the facts?

The appellant filed an appeal before the Delhi High Court. The respondent pointed out that the Assessing Officer was located in Gurugram, Haryana. This raised a question of jurisdiction for the Delhi High Court.

What were the issues?

The primary issue was the territorial jurisdiction of the High Court to hear the appeal, given the location of the Assessing Officer.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

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$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 46/2024, CM APPLs 2972-74/2024 SECTOR 113 GATEVIDA DEVELOPERSNPVT LTD ..... Appellant

Through: Appearance not given

Versus

THE DEPUTY COMMISSIONER OF INCOME TAX

.....Respondent Through: Mr. Vipul Agarwal(Senior Standing Counsel) , Mr. Gibran Naushad (Junior Standing Counsel) Ms. Sakashi Shairwal(Junior Standing Counsel) and Mr. Gaorang Ranjan, Advocate.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

18.01.2024 CM APPL 2972/2024 (Exemption)

Allowed, subject to all just exceptions.

The application stands disposed of. CM APPL 2973/2024 (Delay) Bearing in the mind the disclosures made, the delay of 145 days in filing the appeal is condoned. The applications shall stand disposed of. ITA 46/2024 Learned counsel appearing for the respondent draws our 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 13:32:43

attention to the fact that the Assessing Officer in the present case was seated in Gurugram in the State of Haryana and thus in light of the decision of the Supreme Court in Principal Commissioner of Income Tax-I vs. ABC Papers Ltd. [(2022) 9 SCC 1], the instant appeal would not be maintainable. Faced with the above, learned counsel for the appellant prayed for and is granted liberty to withdraw the instant appeal and to approach the jurisdictional High Court. Ordered accordingly.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. JANUARY 18, 2024 neha 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 13:32:43

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