The Delhi High Court condoned the appellants' delay in filing and re-filing the income tax appeal, incurring 60 and 105 days respectively. The court subsequently dismissed the appeal, deeming it unjustified.
Condoned the respective delays; dismissed the Income Tax Appeal (ITA).
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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PR. COMMISSIONER OF INCOME TAX-1, DELHI .....Appellant Through: Mr. Sanjay Kumar, SSC.
versus
M/S ARAVALI INFRA POWER LTD. .....Respondent Through: Mr. Somil Agarwal & Mr. Dushyant Agarwal, Advs.
CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R % 13.09.2024
CM APPL. 47213/2024 (60 Days Delay) CM APPL. 47214/2024 (105 Days Delay in Re-filing)
Bearing in the mind the disclosures made, the delay of 60 in filing the appeal and the delay of 105 days in re-filing the appeal is condoned.
Both the applications shall stand disposed of.
ITA 445/2024
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 03/07/2025 at 00:31:54
basis of the protective additions which had been suggested. The Tribunal thereafter is stated to have repeatedly adjourned the appeal to enable the appellant to obtain appropriate instructions as to whether any final assessment had been framed.
YASHWANT VARMA, J
RAVINDER DUDEJA, J
SEPTEMBER 13, 2024 sk
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 03/07/2025 at 00:31:54
2 issues framed by the court
Whether to condone the delay of 60 days in filing the appeal and 105 days in re-filing the appeal under the relevant procedure code.
Whether the High Court can entertain an appeal where the underlying final assessment remains incomplete between protective and substantive additions.
PR. Commissioner of Income Tax-1, Delhi
M/S Aravali Infra Power Ltd.
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
