RT Vision Technologies Pvt LTd vs. The Principal Commissioner of Income Tax, Chandigarh

1 2025:HHC:16378 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No. 01 of 2025 Date of Decision: 28.05.2025 _____________________________________________________ RT Vision Technologies Pvt. Ltd. ....Appellant Versus The Principal Commissioner of Income Tax, Chandigarh …Respondent ___________________________________________________ Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge The Hon’ble Mr. Justice Sushil Kukreja, Judge Whether approved for reporting? No ________________________________________________ For the appellant : Mr. Vishal Mohan, Senior Advocate with Mr. Ashwani K. Lal, Mr. Aditya Sood and Mr. Praveen Sharma,

Advocates. For the respondent : Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates. ________________________________________________ Tarlok Singh Chauhan, Judge (Oral) Issue notice. Mr. Neeraj Sharma, Advocate appears and waives service of notice on behalf of the respondent. 2. The record reveals that the Income Tax Appellate Tribunal has dismissed the appeal simply on the ground of it being barred by delay. However, it appears that the Income Tax Appellate Tribunal has not taken into consideration that by dismissing the appeal on technical ground of limitation, the appellant herein, has been burdened with tax liability of nearly

2 2025:HHC:16378 Rs.50 lacs, which by no standards can be said to be a meagre amount. 3. In the given facts and circumstances, we deem it appropriate to condone the delay in filing the appeal and set- aside the orders dated 29.11.2024 and 10.01.2025 (Annexure-A6 Colly.) passed by the Income Tax Appellate Tribunal. Ordered accordingly. 4. The Income Tax Appellate Tribunal is directed to decide the appeal on merits, in accordance with law. 5. The parties are directed to appear before the Income Tax Appellate Tribunal on 02.07.2025. 6. In view of the above, the instant appeal is disposed of. 28th May, 2025 (Sumit) (Tarlok Singh Chauhan) Judge (Sushil Kukreja) Judge