Income Tax SLP Dismissed After 503-Day Delay

Authority: Supreme Court of India

Order Date: 21 July 2026

Case Overview

• Petitioners: Commissioner of Income Tax International Taxation; Respondents: Zebra Technologies Asia Pacific P Ltd.
• The petition arose from an impugned final judgment and order dated 23‑10‑2024 in ITA No. 792/2023 passed by the Delhi High Court.
• Petition sought condonation of delay in filing a Special Leave Petition (SLP) under Diary No. 35895/2026.
• Hearing held on 20‑07‑2026 before Hon’ble Justices Ujjal Bhuyan and Atul S. Chandurkar.
• Counsel for petitioner: N Venkataraman (A.S.G.), Nisha Bagchi (Sr. Adv.), Sudarshan Lamba (AOR), Rahul Arya, Madhav Sinhal, Nikhil Aradhe.
• Counsel for respondent: Dr. Shashwat Bajpai, Rohit Amit Sthalekar (AOR), Siddhant Singh.
• The Court noted an inordinate delay of 503 days in filing the SLP.

Final Outcome

• The Special Leave Petition was dismissed on the ground of delay.
• The Court ordered that any pending applications, if any, shall stand disposed of.

Topics: Tax Litigation, Court Procedure