PR. COMMISSIONER OF INCOME TAX-1 vs CASIO INDIA COMPANY PVT. LTD.

Judgment text excerpt

$~29 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 12.09.2025 + ITA 415/2025 + ITA 416/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr Sanjay Kumar, SSC, Ms Monica Benjamin and Ms Esha, JSCs. versus CASIO INDIA COMPANY PVT. LTD. .....Respondent Through: Mr Kamal Sawhney and Mr Puru Medhira, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE RENU BHATNAGAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 57852/2025(condn of delay in re-filing) in ITA 415/2025 CM APPL. 57855/2025 (condn of delay in re-filing) in ITA 416/2025 1. For the reasons stated in the applications, the delay of 1177 days in re-filing the captioned appeals stands condoned. 2. The applications stand disposed of. CM APPL. 57851/2025(Exemption) in ITA 415/2025 CM APPL. 57854/2025(Exemption) in ITA 416/2025 3. Exemptions are allowed, subject to all just exceptions. 4. The applications stand disposed of. ITA 415/2025; ITA 416/2025 5. The challenge in these appeals is to the common order dated 24.02.2020 passed by the learned Income Tax Appellate Tribunal (ITAT) Signature Not Verified Signed By:PRADEEP ITA 415-416 OF 2025 Page 1 of 4 SHARMA Signing Date:17.09.2025 11:58:57 whereby it has decided three appeals being ITA No.385/Del/2016; ITA No.341/Del/2017; and ITA No.6733/Del/2017 in respect of the Assessment Year (AY) 2011-12, 2012-13, and 2013-14. 6. In so far as these appeals are concerned, same relate to the AY 2012- 13 and 2013-14. As far as the appeal against the impugned order dated 24.02.2020 relating to AY 2011-12 is concerned, the same has been decided by this Court in two appeals being ITA No.211/2022 and ITA No.67/2022 captioned Pr Commissioner of Income Tax-1 v. Casio India Company Private Limited. The ITA No.211/2022 arose from the same impugne