Case Details

  • Case: Special Leave Petition (Civil) Diary No. 12109/2026, arising from impugned judgment dated 13-02-2024 in ITA No. 381/2023 of the Delhi High Court.
  • Court: Supreme Court of India.
  • Judges: Hon'ble Mr. Justice Manoj Misra, Hon'ble Mr. Justice Manmohan.
  • Order Date: 22-05-2026 (hearing date; order delivered same day).
  • Delay: Petition filed 645 days beyond the prescribed time limit.

Parties Involved

  • Petitioner: Commissioner of Income Tax International Taxation.
  • Counsel: Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. Amit Sharma B, Adv., Mr. Prashant Singh II, Adv., Mr. Amit Sharma V, Adv., Mr. Nikhil Aradhe, Adv., Mr. Aman Jha, Adv.
  • Respondent: ESS Distribution (Mauritius).
  • Counsel: Mr. Porus Kaka, Sr. Adv., Mr. Devash Chawala, Adv., Mr. Ashok Mathur, AOR, Ms. Shardha Zutshi, Adv.
  • Registrar: Chetan Arora, SAPNA BANSAL, ASTT. Registrar-cum-PS Court Master (NSH).

Issues / Allegations / Violations

  • Petition sought condonation of delay in filing Income Tax Appeal (IA) No. 124859/2026 and condonation of delay in refiling/curing defects in IA No. 124836/2026.
  • The petition was filed 645 days after the statutory deadline, with the petitioner providing no satisfactory explanation for the extensive delay.
  • A separate SLP challenging the same order had previously been dismissed on the ground of delay.

Findings & Observations

  • The Court found that the petitioner did not provide a good and sufficient explanation for condoning the 645‑day delay.
  • The existence of a prior dismissed SLP on the same matter reinforced the view that the present petition was also untenable.

Penalties / Settlements / Directions

  • The Court condoned the refiling delay (point 1 of the order).
  • The Special Leave Petition was dismissed on the ground of delay (points 5‑6 of the order).
  • Any pending applications, if any, were ordered to stand disposed of.

Corrective Actions & Future Obligations

  • No specific corrective actions or future compliance obligations were imposed beyond the dismissal of the petition.

Final Ruling & Enforcement

  • The Special Leave Petition (Diary No. 12109/2026) is dismissed due to being filed 645 days beyond the permissible period.
  • The Court’s order is final and enforceable; pending applications are to be considered disposed of.