COMMISSIONER OF INOCME TAX (INTERNATIONAL TAX)-1, NEW DELHI vs. GE HYDRO FRANCE

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ITA - 450 / 2025HC Delhi22 September 20252 pages
For Petitioner: PUNEET RAI
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court condoned the delay in filing and re-filing the appeal. The court also granted permission for the parties to file written synopses and relevant documents before the next hearing.

What were the facts?

The Revenue filed an appeal before the Delhi High Court after a significant delay, seeking condonation for the same. The assessee appeared and accepted notice.

What were the issues?

The primary issue was whether the delay in filing the appeal by the Revenue should be condoned. The court also set procedural directions for the further conduct of the appeal.

AI-generated summary — verify with the full judgment below

$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 450/2025 COMMISSIONER OF INOCME TAX (INTERNATIONAL TAX)-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC. versus GE HYDRO FRANCE .....Respondent Through: Mr Aditya Vohra, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 22.09.2025 CM APPL. 60032/2025(condn of 367 days in re-filing); CM APPL. 60031/2025(condn of 11 days in filing) 1. For the reasons stated in the applications, the delay of 367 days in re- filing and the delay of 11 days in filing the captioned appeal stand condoned. 2. The applications stand disposed of. CM APPL. 60030/2025(Exemption) 3. Exemption is allowed, subject to all just exceptions. 4. The application stands disposed of. ITA 450/2025 5. Issue notice. Mr Aditya Vohra, Advocate appears for the respondent / assessee and accepts notice. 6. The learned counsel for the parties shall file 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, they wish to rely upon one week before the 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 12:30:43

next date of hearing. 7. Permission is granted to Mr Puneet Rai, learned SSC for the Revenue to file the agreement entered into by THDC with Alstom Projects India Limited before the next date of hearing. 8. Liberty is also granted to respondent to file the paperbook comprising the documents which were filed before the Income Tax Appellate Tribunal, at least one week before the next date of hearing. 9. Renotify on 10.11.2025. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 22, 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 12:30:43

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