PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. PATANJALI AYURVED LIMITED

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ITA - 83 / 2026HC Delhi02 February 20262 pages
For Petitioner: PUNEET RAI
AI SummaryPartly Allowed

What did the High Court hold?

The High Court condoned the delay of 21 days in filing the appeals. The court issued notice to the respondent and granted them time to file their response.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax with a delay of 21 days. The respondent, Patanjali Ayurved Limited, accepted the notice issued by the High Court.

What were the issues?

The primary issue was the condonation of delay in filing the income tax appeals. The substantive issues of the appeals are yet to be adjudicated.

AI-generated summary — verify with the full judgment below

$~76, 77 & 79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 80/2026 & CM APPL. 6824/2026, CM APPL. 6825/2026

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI

.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. JSC.

versus

PATANJALI AYURVED LIMITED

.....Respondent Through: Mr. Vaibhav Kulkarni and Mr. Yash Nagar, Advocates.

77 + ITA 81/2026 & CM APPL. 6843/2026, CM APPL. 6844/2026

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI

.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. JSC.

versus

PATANJALI AYURVED LIMITED

.....Respondent Through: Mr. Vaibhav Kulkarni and Mr. Yash Nagar, Advocates. 79 + ITA 83/2026 & CM APPL. 6922/2026, CM APPL. 6923/2026

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI

.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. JSC.

versus

PATANJALI AYURVED LIMITED

.....Respondent Through: Mr. Vaibhav Kulkarni and Mr. Yash Nagar, Advocates. 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 11:05:20

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

02.02.2026 CM APPL. 6825/2026 (for delay) in ITA 80/2026 CM APPL. 6844/2026 (for delay) in ITA 81/2026 CM APPL. 6923/2026 (for delay) in ITA 83/2026 1. The instant applications have been filed seeking condonation of 21 days’ delay in filing the appeal. 2. For the reasons stated in the applications, the delay of 21 days in filing the appeals is condoned. 3. Applications stand allowed. ITA 80/2026 & CM APPL. 6824/2026 ITA 81/2026 & CM APPL. 6843/2026 ITA 83/2026 & CM APPL. 6922/2026 4. Mr. Puneet Rai, learned Senior Standing Counsel pointed out various discrepancies in the order passed by the Tribunal. 5. Issue notice. Mr. Vaibhav Kulkarni, learned counsel for the respondent accepts the same. 6. Learned counsel for the respondent prays for and is granted four weeks’ time to go through the certified/original copy of the order and complete instructions. 7. List these cases on 16.04.2026. DINESH MEHTA, J.

VINOD KUMAR, J. FEBRUARY 2, 2026/MR 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 11:05:20

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