What did the High Court hold?

The Delhi High Court allowed the application for waiver of cost. The court accepted the reason provided by the respondent for the delay in compliance.

This judgment pertains to an application filed by the respondent (Commissioner of Income Tax) for waiving the cost imposed on them. The respondent cited the Standing Counsel's Covid-19 illness as the reason for non-compliance with a previous order.

What were the issues?

The primary issue was whether the cost imposed on the respondent should be waived due to unforeseen circumstances affecting compliance.

Asian Hotels Ltd vs CIT | Delhi High Court 2022

$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 844/2007

ASIAN HOTELS LTD. ..... Appellant

Through:

versus

COMMISSIONER OF INCOME TAX NEW DELHI ..... Respondent Through: Mr. Zoheb Hossain, Mr. Vipul Agarwal and Mr. Parth S., Advocates.

CORAM:

JOINT REGISTRAR (JUDICIAL) SUGANDHA AGGARWAL

O R D E R %

23.09.2022 CM No. 38751/2022 1. This is an application filed for waiving the cost imposed on the respondent. 2. Learned counsel for appellant does not wish to file reply and submits that the same be decided as per law. 3. It is stated that the order could not be complied with on time because the Standing Counsel was suffering from Covid-19. 4. In view of the submissions made in the application, application is allowed and the cost imposed vide order dated 01.08.2022 is waived.

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 28/03/2026 at 08:19:26

ITA 844/2007 1. Reply along with the chart has been filed by the respondents. Learned counsel for appellant acknowledges that he has received the copy of the same and seeks some time to file reply, common convenience compilation and requisite documents. Allowed. 2. It was directed vide order dated 03.02.2022 that reply, common convenience compilation and requisite documents shall be filed at least five days prior to 10.10.2022. Last opportunity is granted to the appellant to comply with the order and the same shall be filed within five days from today. 3. Let an advance copy of the same be supplied to the opposite side. 4. Put up on 01.10.2022.

SUGANDHA AGGARWAL

JOINT REGISTRAR

(JUDICIAL) SEPTEMBER 23, 2022/yo 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 28/03/2026 at 08:19:26

ASIAN HOTELS LTD. vs. COMMISSIONER OF INCOME TAX NEW DELHI

What did the High Court hold?

What were the facts?

What were the issues?

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