The Pr. Commissioner Of Income Tax ... vs Spicejet Limited on 3 July, 2025

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Delhi High Court - Orders

The Pr. Commissioner Of Income Tax ... vs Spicejet Limited on 3 July, 2025

Bench: Prathiba M. Singh

                          $~31
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +                             ITA 180/2025 & CM APPL. 34068/2025
                                    THE PR. COMMISSIONER OF INCOME
                                    TAX -CENTRAL -1                        .....Appellant
                                                  Through: Mr. Ruchir Bhatia, SSC with Mr.
                                                           Anant Mann and Mr. P. Gupta, JSCs.
                                                  versus

                                    SPICEJET LIMITED                                                  .....Respondent
                                                   Through:                           Mr. Mayank Nagi and Mr. Tarun
                                                                                      Singh, Advs.
                                    CORAM:
                                    JUSTICE PRATHIBA M. SINGH
                                    JUSTICE RAJNEESH KUMAR GUPTA
                                             ORDER

% 03.07.2025

1. This hearing has been done through hybrid mode. CM APPL.34068/2025 (for condonation of delay)

2. For the reasons stated in the application, delay of 520 days in re-filing the appeal is condoned. Application is disposed of.

ITA 180/2025

3. The present appeal has been filed by the Appellant under Section 260A of the Income Tax Act, 1961, inter alia, assailing the order dated 17th July, 2023 passed by the ld. Income Tax Appellate Tribunal, Bench 'D', New Delhi in ITA No. 880/DEL for the Assessment Year 2013-14.

4. Ld. Counsel for the Appellant submits that the present matter may be listed along with ITA 268/2023 titled 'Principal Commissioner of Income Tax - 4, Delhi v. M/s Interglobe Aviation Ltd.', as similar questions of law have arisen for consideration in the said appeal.

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 04/07/2025 at 22:09:34

5. Ld. Counsel for the Respondent submits that there is only one issue which is common between M/s Interglobe Aviation Ltd. (Supra) and the present appeal, and that all other issues raised stand covered against the Appellant.

6. Accordingly, list this matter on 14th July, 2025 along with batch matters wherein the lead matter is M/s Interglobe Aviation Ltd. (Supra) where similar questions have arisen. If there are any other issues, the same would also be independently considered.

PRATHIBA M. SINGH, J.

RAJNEESH KUMAR GUPTA, J.

JULY 3, 2025/dk/ck 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 04/07/2025 at 22:09:34

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Delhi High Court - Orders