Case name: Special Leave Petition (Civil) Diary No. 27235/2025 arising out of impugned final judgment and order dated 18-03-2024 in ITA No.143/2024 passed by the High Court of Delhi.
Court/Authority: Supreme Court of India, Court No.1, Section XIV.
Hearing date: 15-05-2026.
Order date: 02-06-2026 (digitally signed by Arjun Bisht).
Period of dispute: Delay in filing Income Tax Assessments IA No.151651/2025 and IA No.174796/2025.
Parties Involved
Petitioner: Commissioner of Income Tax International Taxation 3, Delhi.
Respondent: ServiceNow Nederland BV.
Counsel for Petitioner: Mr. S Dwarakanath (A.S.G.), Mr. Abhyudey Kabra, Adv.; Mr. Rajat Vaishnaw, Adv.; Mr. Mudit Bansal, Adv.; Mr. S. Vijay Adithya, Adv.; Mr. Navanjay Mahapatra, Adv.; Ms. Astha Singh, Adv.; Mr. Jagdish Chandra, Adv.; Mr. Ajay Kr. Prajapati, Adv.; Mr. Sudarshan Lamba, Adv.; AOR Mr. Raj Bahadur Yadav; AOR Miss Madhulika Upadhyay; AOR.
Counsel for Respondent: Mr. Aditya Vohra, Adv.; Mr. Aniket Deepak Agrawal, Adv.; AOR Mr. Tanmay Vivek Dhakras, Adv.
Issues / Allegations / Violations
Petition seeks condonation of delay in filing IA No.151651/2025 and IA No.174796/2025.
Alleged that the filings were submitted beyond the statutory time limit, prompting the revenue department to seek condonation.
Findings & Observations
Learned ASG representing the Revenue submitted that these matters do not pertain to the issues addressed in the order dated 10.04.2026 (CA No.4716/2026) and the order dated 04.05.2026 (CA No.6922/2026).
Penalties / Settlements / Directions
No monetary penalties or settlements were imposed.
The Court directed that the matters be listed (without tagging) after obtaining directions from the Chief Justice of India on the administrative side.
Corrective Actions & Future Obligations
The parties must await and comply with the administrative directions from the Chief Justice of India before the matters can be formally listed.
Final Ruling & Enforcement
Order issued by Hon'ble Chief Justice and Justice Joymalya Bagchi directing the listing of the matters post‑CJI administrative directions.
No further enforcement actions were specified beyond the listing directive.
