THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. BECHTEL LIMITED

$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 265/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate. versus BECHTEL LIMITED .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 04.08.2025 CM APPL. 47254/2025(condn of delay in filing) CM APPL. 47255/2025(condn of delay in refiling) 1. For the reasons stated in the applications, the delay of 330 days in re- filing and 30 days of delay in filing the captioned appeal are condoned. 2. The applications are disposed of. ITA 265/2025 3. The Revenue has filed this appeal, with the following prayers: “i) Set-aside the order of ITAT dated 31.01.2024 and restore the order of the Assessing officer ii) To decide the substantial question of law as formulated in para 2 herein in above. iii) To formulate and decide any other amended question of law that may arise out of the order of the Tribunal and” 4. The submission of Mr Ruchir Bhatia, learned Senior Standing This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:44:07

Counsel for the Revenue/appellant is that even if the Assessing Officer (AO) has not agreed with the orders passed by the Dispute Resolution Panel (DRP) appropriate should have been for the Income Tax Appellate Tribunal (ITAT) to remand the matter back to the AO for him to pass afresh order in deference to the orders passed by the DRP. 5. He has relied upon the decision passed on 19.09.2024 by the ITAT in Honda R& D (India) Private Limited v. DCIT Circle 11(1) : ITA No.376/Del/2015 in respect of the AY 2010-11 in support of his submissions. 6. In view of the submissions made by Mr Bhatia, issue notice to the respondent through all permissible modes, returnable on 02.12.2025. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 04, 2025 M This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:44:07