THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 vs. FORUM SALES PVT. LTD.

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ITA - 551 / 2022HC Delhi21 December 20222 pages
For Petitioner: RUCHIR BHATIA
AI SummaryPartly Allowed

What did the High Court hold?

The High Court condoned the delay in re-filing the appeals. It directed that the present appeals be listed along with other pending appeals concerning the same parties and also asked for an update on steps taken regarding certain entities mentioned in the CIT(Appeals) order.

What were the facts?

The Revenue filed appeals against the ITAT's decision, seeking condonation of delay in re-filing. The ITAT had ruled against the Revenue, stating no incriminating material was found against the assessee. The High Court noted that similar appeals for other assessment years were already listed.

What were the issues?

The primary issue was the delay in re-filing the Revenue's appeals. A secondary issue involved ascertaining the steps taken by the Revenue concerning certain entities mentioned in a prior order.

Which sections of the Income-tax Act were involved?

Not specified

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$~28 & 31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 551/2022

ITA 554/2022

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1

..... Appellant

Through: Mr Ruchir Bhatia, Sr. Standing

Counsel with Mr Shlok Chandra, Jr.

Standing Counsel.

versus

FORUM SALES PVT. LTD.

..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

21.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 55569/2022 in ITA 551/2022 CM APPL. 55597/2022 in ITA 554/2022 1. These are applications seeking condonation of delay in re-filing the appeals. 1.1 According to the appellant, there is delay of 165 days. 2. For the reasons given in the applications, the delay in re-filing the appeals is condoned. 3. The applications are disposed of in the aforesaid terms.

ITA 551/2022 & connected appeal

page 1 of 2 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 13:33:04

ITA 551/2022 ITA 554/2022 4. We are told that appeals concerning the same parties, involving Assessment Year (AY) 2013-14 and AY 2014-15 i.e., ITA 863/2019 and ITA 862/2019, in which notice has been issued, are listed before the court on 21.07.2023. 5. The above-captioned appeals concern AY 2011-12 in ITA 554/2022 and AY 2012-13 in ITA 551/2022. Inter alia, the Income Tax Appellate Tribunal [in short, “Tribunal”] has ruled against the appellant/revenue on the ground that no incriminating material was found qua the respondent/assessee. 5.1. In support of this conclusion, the Tribunal has relied upon CIT v. Kabul Chawla 380 ITR 573 and PCIT v. Meeta Gutgutia 395 ITR 526. 6. List the captioned appeals on 21.07.2023. 7. Furthermore, Mr Shlok Chandra will ascertain as to what steps were taken vis-à-vis entities referred to in paragraph 6 of the order passed by the CIT(Appeals) dated 28.02.2018; these entities being: Jagatjit Industries Ltd.; M/s Hari Mohan Enterprises; M/s Bajrang Traders; M/s Guru Nanak Traders, and M/s Shivam Enterprises.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

DECEMBER 21, 2022 / tr

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page 2 of 2

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 13:33:04

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