PR COMMISSIONER OF INCOME TAX 4 NEW DELHI vs HCL INFOTECH PVT LTD

Judgment text excerpt

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 10th February, 2026. + ITA 26/2026 PR COMMISSIONER OF INCOME TAX 4 NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, JSC. versus HCL INFOTECH PVT LTD .....Respondent Through: Mr. Rohit Jain & Mr. Deepesh Jain, Advocates. JUDGMENT DINESH MEHTA, J. (Oral) CM APPL. 3575/2026 (Delay in Re-filing) 1. The instant application has been filed under Section 5 of the Limitation Act, 1963 read with Section 151 of CPC, seeking condonation of 690 days delay in re-filing the appeal. 2. For the reasons stated in the application, the delay is condoned. 3. The application is allowed. CM APPL. 3574/2026 (Exemption) 4. Exemption allowed, subject to all just exceptions. 5. The application stands disposed of. ITA 26/2026 6. The present appeal arises out of the order dated 15.09.2023, passed by the Income Tax Appellate Tribunal, Bench “B”, New Delhi (hereinafter referred to as the „Tribunal‟), whereby the Tribunal has rejected the appeal Signature Not Verified Digitally Signed By:NAVEEN KUMAR ITA 26/2026 Page 1 of 10 Signing Date:17.02.2026 11:04:37 that was filed by the appellant against the order dated 06.06.2019, passed by the Commissioner of Income Tax (Appeals)-4, New Delhi (hereinafter referred to as „CIT(A)‟). 7. The facts giving rise to the present appeal are that the respondent had initially filed its original return of income on 30.11.2014 declaring a loss of Rs. 129,36,64,391/- and claimed refund of Rs. 15,38,86,689/-. 8. During the period interregnum, the respondent had submitted an application for a composite scheme of arrangement between it, its subsidiary companies, holding company which came to be approved under Section 391 of the Companies Act, 1956 vide order dated 30.10.2013 passe