Dismissed

Pr. Commissioner of Income Tax, CENTRAL-1, Delhi v. Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney

Delhi HC11 Feb 2026ITA/118/2026

Case brief

AI extract

What is this about?

Delay condonation applications by the Revenue in three income tax appeals were allowed under Section 14 of the Limitation Act as it had pursued remedies before the Tribunal and this Court. The appeals were then dismissed following an earlier judgment dated 13.05.2025 in ITA 758/2023 in the respondent's own case.

What the court decided

AI extract

Pr. Commissioner of Income Tax, CENTRAL-1, Delhi Vs Smt. Sneh Lata… — Income Tax | Delhi HC (2026)

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$~95, 100 & 102

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- ITA 118/2026

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- ITA 120/2026

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- ITA 122/2026

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PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI

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.....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs.

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versus

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SMT. SNEH LATA SAWHNEY L/H OF LATE SH. BHUSHAN LAL SAWHNEY

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.....Respondent

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Through: Mr. Somil Agarwal and Mr. Dushyant Agrawal, Advs.

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CORAM:

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HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

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O R D E R % 11.02.2026

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CM APPL. 9402/2026 (Exem.) in ITA 118/2026 CM APPL. 9553/2026 (Exem.) in ITA 120/2026 CM APPL. 9581/2026 (Exem.) in ITA 122/2026

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Exemptions are allowed, subject to all just exceptions.

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The applications stand disposed of.

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CM APPL. 9403/2026 (Delay) in ITA 118/2026 CM APPL. 9554/2026 (Delay) in ITA 120/2026 CM APPL. 9582/2026 (Delay) in ITA 122/2026

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Mr. Puneet Rai, learned Senior Standing Counsel for the appellant submitted that delay of 1540 days in filing the appeal is bonafide inasmuch

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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 16/02/2026 at 12:47:57

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as the appellant was pursuing its miscellaneous application in MA No.176/DEL/2022, which was filed before the Income Tax Appellant Tribunal ( hereinafter referred to as ‘Tribunal’ ) and the same came to be decided on 11.06.2025; whereafter, a writ petition W.P.(C) 1171/2026 was filed, which was dismissed by this Court on 28.01.2026, and if reckoned from such date, there is no delay as such.

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Having apprised above facts, Mr. Puneet Rai, learned Senior Standing Counsel for appellant submitted that the delay in question is bonafide and hence, the same be condoned.

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Mr. Somil Agarwal, learned counsel for the respondent, on the other hand, opposed the present application by contending that there is huge delay of 1540 days in filing the appeal and simply because the Revenue has chosen to take wrong remedies, the delay cannot be condoned.

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Having heard learned the counsel for the parties and considering that the appellant was pursuing his remedies before the Tribunal and thereafter before this Court, may be under misconception, we feel that Section 14 of the Limitation Act will come to appellant’s rescue and therefore, we are of the view that it cannot be said that the delay was not bonafide. The delay of 1540 days in filing the present appeals is therefore condoned.

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Applications stand allowed accordingly.

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ITA 118/2026 ITA 120/2026 ITA 122/2026

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Mr. Puneet Rai, learned Senior Standing Counsel for the appellant at the outset submitted that the issue involved in the present appeals has been decided by this Court vide a detailed judgment dated 13.05.2025 in ITA No.

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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 16/02/2026 at 12:47:57

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758/2023 and so far as merit of the case is concerned, he does not have anything to say except that the Department is likely to challenge the above referred order dated 13.05.2025 by way of SLP to be filed before Hon’ble the Supreme Court.

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These appeals are therefore, dismissed following the judgment dated 13.05.2025 passed by this Court in respondent’s own case in ITA No. 758/2023.

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The appeals, therefore, fail.

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DINESH MEHTA, J

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VINOD KUMAR, J

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FEBRUARY 11, 2026/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 16/02/2026 at 12:47:57

Pr. Commissioner of Income Tax, CENTRAL-1, Delhi v. Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney

Case brief

What is this about?

What the court decided

Pr. Commissioner of Income Tax, CENTRAL-1, Delhi v. Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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Pr. Commissioner of Income Tax, CENTRAL-1, Delhi Vs Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney