What did the High Court hold?

The Delhi High Court condoned the delay in filing the appeals by the Revenue. The court also granted exemption to the Revenue from filing certain documents, subject to just exceptions.

The Revenue filed multiple appeals before the Delhi High Court against the assessees, Pradeep Wig and Neera Wig. These appeals were filed with a delay.

What were the issues?

The primary issues involved were the condonation of delay in filing appeals and granting exemptions for procedural requirements.

PCIT vs Pradeep Wig | Delhi High Court 2025

$~52, 53, 55 to 58, 63 to 65 & 67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 697/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 53 + ITA 698/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 55 + ITA 700/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 56 + ITA 701/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 57 + ITA 702/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus 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 12:44:46

PRADEEP WIG .....Respondent 58 + ITA 703/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 63 + ITA 708/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus NEERA WIG .....Respondent 64 + ITA 709/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus NEERA WIG .....Respondent 65 + ITA 710/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus NEERA WIG .....Respondent 67 + ITA 712/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI 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 12:44:46

.....Appellant versus NEERA WIG .....Respondent Present : Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, JSC, Mr. Rishabh Nangia, JSC and Mr. Jibran NAushad & Mr. Nikhil Jain, Advs. for the appellant/Revenue. Ms. Shreya Jain and Mr. Gaurav Tanwar, Advs. For the respondents / assessees. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 02.12.2025 CM APPL. 75691/2025 in ITA 697/2025 CM APPL. 75695/2025 in ITA 698/2025 CM APPL. 75705/2025 in ITA 700/2025 CM APPL. 75709/2025 in ITA 701/2025 CM APPL. 75713/2025 in ITA 702/2025 CM APPL. 75715/2025 in ITA 703/2025 CM APPL. 75741/2025 in ITA 708/2025 CM APPL. 75749/2025 in ITA 709/2025 CM APPL. 75751/2025 in ITA 710/2025 CM APPL. 75755/2025 in ITA 712/2025 1. For the reasons stated in the applications, the delay in filing the above appeals is condoned. 2. The applications stand disposed of. 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 12:44:46

CM APPL. 75690/2025 (Exemption) in ITA 697/2025 CM APPL. 75694/2025 (Exemption) in ITA 698/2025 CM APPL. 75704/2025 (Exemption) in ITA 700/2025 CM APPL. 75708/2025 (Exemption) in ITA 701/2025 CM APPL. 75712/2025 (Exemption) in ITA 702/2025 CM APPL. 75714/2025 (Exemption) in ITA 703/2025 CM APPL. 75740/2025 (Exemption) in ITA 708/2025 CM APPL. 75748/2025 (Exemption) in ITA 709/2025 CM APPL. 75750/2025 (Exemption) in ITA 710/2025 CM APPL. 75754/2025 (Exemption) in ITA 712/2025 3. Exemption is allowed, subject to all just exceptions. 4. The applications stand disposed of. ITA 712/2025 ITA 710/2025 ITA 709/2025 ITA 708/2025 ITA 703/2025 ITA 702/2025 ITA 701/2025 ITA 700/2025 ITA 698/2025 ITA 697/2025 5. Re-notify on 18.12.2025. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 02, 2025/sr 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 12:44:46

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. PRADEEP WIG

What did the High Court hold?

What were the facts?

What were the issues?

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