Authority: Supreme Court of India
Order Date: 12-08-2026
Case Overview
- Parties: Deputy Commissioner of Income Tax 9(1) (Petitioner) vs M/s FIS Payment Solutions and Services India Private Limited (Respondent).
- Origin: Special Leave Petition (Civil) Diary No. 8099/2026, arising from the impugned final judgment and order dated 24-11-2023 in WPC No. 2162/2020 passed by the High Court of Delhi.
- The petition sought condonation of delay in filing IA No. 52178/2026; the matter was heard on 12-08-2026 before a bench of Justice Manoj Misra and Justice Vijay Bishnoi.
- Counsel for the petitioner included Mr. N Venkataraman, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. V Chandrashekhara Bharathi; Adv. Madhav Sinhal; Adv. Kartikeya Asthana; Adv. Dr. Misha Kumar. Counsel for the respondent were Mr. Himanshu S. Sinha, Adv. Prashant Meharchandani, and Adv. Jainender Sing Kataria.
Final Outcome
- The Court observed that the Special Leave Petition was filed 709 days beyond the prescribed period and that no satisfactory explanation for the delay was provided.
- Accordingly, the application for condonation of delay was rejected.
- The Special Leave Petition was dismissed as barred by time, and the Court ordered that any pending applications, if any, stand disposed of.
Topics: Tax Litigation, Supreme Court Orders