Dismissed¶22

Pr Commissioner of Income Tax 4 New Delhi v. Ms the Oriental Insurance Co. Ltd.

Delhi HC4 Sept 2025ITA/382/2025

Case brief

AI extract

What is this about?

ITA 382/2025; Delhi High Court; decided 04.09.2025; PR Commissioner of Income Tax 4 New Delhi v. The Oriental Insurance Co Ltd; ITAT order dated 08.01.2024; Assessment Year 2014-15; issue covered against Revenue by Court order dated 16.07.2024 in ITA 358/2024 (AY 2012-13; coverage recorded for AYs 2000-01 up to 2011-12); appeal dismissed; condonation of 17-day filing delay and 404-day refiling delay; exemption application allowed.

What did the court decide?

Delay of 17 days in filing and 404 days in refiling condoned; exemption application allowed; appeal ITA 382/2025 dismissed. ¶22

Pr Commissioner of Income Tax 4 New Delhi Vs Ms the Oriental Insurance Co. Ltd. — Delhi HC (2025) — LawSathi Research

¶1

$~57

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- ITA 382/2025

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PR COMMISSIONER OF INCOME TAX 4 NEW DELHI

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.....Appellant Through: Mr. Shlok Chandra, Sr. Standing Counsel with Ms Naincy Jain, Ms Madhavi Shukla, JSCs and Mr. Anshuman Jindal, Adv.

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versus

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MS THE ORIENTAL INSURANCE CO LTD

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.....Respondent Through: Mr. Mayank Nagi, Mrs Husnal Syali Nagi and Mr. Tarun Singh, Advocates.

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CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

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O R D E R % 04.09.2025

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CM APPL. 55964/2025 (Exem.)

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Exemption is allowed, subject to all just exceptions.

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The application stands disposed of.

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CM APPL. 55962/2025 CM APPL. 55963/2025 (Delay)

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These are two applications seeking the condonation of 17 days delay in filing and also 404 days delay in refiling the appeal.

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For the reasons stated in the applications, we condone the delay in filing as well as the delay in refiling the appeal.

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This is a digitally signed order.

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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 09/09/2025 at 12:13:39

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3. Accordingly, the applications are disposed of as allowed. ITA 382/2025

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This appeal lays a challenge to an order dated 08.01.2024 passed by the Income Tax Appellate Tribunal (in short ITAT), which is relatable to the Assessment Year 2014-15, whereby the Tribunal has answered the six grounds taken by the respondent/assessee in favour of the assessee and allowed the appeal.

¶21

Mr. Shlok Chandra, learned Senior Standing Counsel fairly states that the issue in hand is covered by the order passed by this court on 16.07.2024 in ITA 358/2024, which pertains to Assessment Year 2012-13. In fact, the order dated 16.07.2024 records that the issues which fell for consideration in ITA 358/2024 are covered against the Revenue for the Assessment Years 2000-01 upto 2011-12.

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In view of the above, this appeal shall also meet the same fate. We find, there is no justification to entertain this appeal and is consequently dismissed.

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V. KAMESWAR RAO, J

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VINOD KUMAR, J

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SEPTEMBER 4, 2025 dd

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This is a digitally signed order.

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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 09/09/2025 at 12:13:39

Pr Commissioner of Income Tax 4 New Delhi v. Ms the Oriental Insurance Co. Ltd.

Case brief

What is this about?

What did the court decide?

Pr Commissioner of Income Tax 4 New Delhi v. Ms the Oriental Insurance Co. Ltd.

Case brief

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What the court decided

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