What did the High Court hold?

The High Court clarified its previous order to explicitly include the cross-objections related to ITA No. 2362/Del/2023. This ensures that these cross-objections are also revived and decided by the ITAT.

The appellant sought rectification of a previous High Court order. The original order had remanded three appeals to the ITAT, but the appellant noted an omission regarding specific cross-objections related to one of the appeals.

What were the issues?

The issue was whether the High Court's order for remand to the ITAT adequately covered all pending cross-objections. The court addressed the omission to ensure all related matters were considered.

Kawatra Tent and Caterers Private… vs ACIT | Delhi High Court 2025

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 600/2025 KAWATRA TENT AND CATERERS PRIVATE LIMITED .....Appellant Through: Mr. Yogesh Kumar Jagia, Mr. Amit Sood and Mr. Mohit Gupta, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 16, DELHI .....Respondent Through: Mr. Vipul Agrawal, SSC with Ms. Sakashi Shairwal, JSC, Mr. Akshat Singh, JSC, Ms. Harshita Kotru, Mr. G. Ranjan, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 11.12.2025 CM APPL. 78383/2025 1. This application has been filed by the appellant with the following prayer:- “a} Pass an order rectifying para 3 and 7 of the common order dated 12/ 11/2025 by receptively mentioning LT.A No. 600/2025 and cross objections 132/ DEL/2023 filed in ITA No.2362 / DEL/ 2023, which were subject matter of LT.A No. 600 / 2025.” 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 16/12/2025 at 12:45:52

The submission of the learned counsel for the appellant is that this Court while disposing of the three appeals by remanding the matter to the Income tax Appellate Tribunal (“ITAT”) had only made a reference to cross-objections in two appeals pending before the ITAT. There is no reference to the cross-objections in ITA being 2362/Del/2023. 3. Mr. Vipul Agrawal, learned Senior Standing Counsel for the respondent states that since there were three appeals, the cross-objections in respect to the ITA no. 2362/Del/2023 is also required to be revived for a decision by the ITAT. 4. Accordingly, we make it clear that paragraph 7 in the order dated 12.11.2025 henceforth shall read as under:- “7. If that be so, appropriate shall be that the cross-objections more purpose, we remand the cross-objections being 138/DEL/2023 in ITA No. 2729/DEL/2023, 133/DEL/2023 in ITA No. 2606/DEL/2023 and 132/Del/2023 in ITA No. 2362/Del/2023 relatable to assessment years 2019-20, 2013-14 and 2017-18 respectively by reviving the same on the Board of the ITAT which shall decide the said issue after hearing the counsel for the parties, in accordance with law.” 5. The application is, accordingly, disposed of. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 11, 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 16/12/2025 at 12:45:52

KAWATRA TENT AND CATERERS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 16, DELHI

What did the High Court hold?

What were the facts?

What were the issues?

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