THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. BERLIAN MCDERMOTT SDN.BHD.

ITA - 272 / 2025HC Delhi06 August 20252 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court has not yet decided the substantive issue of whether the ITAT was justified in setting aside the assessment order with a DIN. The Court has only addressed the procedural aspect of condoning the delay in filing the appeal. The Revenue's counsel presented their argument regarding the DIN and the pendency of similar matters. The Court, noting these submissions, has adjourned the hearing to November 17, 2025, to allow for further consideration, particularly in light of the pending cases before higher courts. No finding has been made on the merits of the appeal, and no operative directions have been issued beyond adjourning the matter. The issue of whether the ITAT's order was correct remains undecided.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax - International Taxation -1 (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT). The Revenue is challenging the ITAT's decision to set aside a final assessment order. The assessee is Berlian McDermott Sdn. Bhd. The Revenue's counsel stated that the assessment order, which bore a Document Identification Number (DIN), should not have been set aside by the ITAT. The appeal was filed with significant delays, which have now been condoned by the High Court. Similar issues are pending before the High Court in other appeals and before the Supreme Court.

What were the issues?

1. Whether the Income Tax Appellate Tribunal was justified in setting aside a final assessment order that bore a Document Identification Number (DIN)? (Question of law) The Revenue's contention is that an assessment order with a DIN cannot be set aside by the ITAT. They rely on the fact that the order in question had a DIN. The Revenue also points to pending similar matters before the High Court (ITA Nos. 271/2024 and 274/2024) and the Supreme Court (SLP (Civil) Diary No. 46964/2023 in The Commissioner of Income Tax v. Brandix Mauritius Holdings Limited) to support their argument for a consistent approach. The assessee's arguments are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

$~110 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 272/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate versus BERLIAN MCDERMOTT SDN.BHD. .....Respondent Through: Mr Salil Kapoor, Ms Soumya Singh, and Ms Ananya Kapoor, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 06.08.2025 CM APPL. 47954/2025(filing) CM APPL. 47955/2025(re-filing) 1. For the reasons stated in the applications, the delay of 287 days in re- filing and delay 181days in filing the captioned appeal stand condoned. 2. The applications stand disposed of. ITA 272/2025 3. Mr Ruchir Bhatia, learned Sr Standing Counsel for the Revenue states that as the final assessment order depicts Document Identification Number (DIN), the same could not have been set aside as has been done by the Income Tax Appellate Tribunal (ITAT) by the impugned order. 4. He states that similar issue is pending for consideration in ITAs No.271/2024 and 274/2024 and the next date of hearing is fixed as 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 12:34:28

17.11.2025. He also states that the issue is also pending adjudication before the Supreme Court in Special Leave Petition (Civil) Diary No.46964/2023 captioned The Commissioner of Income Tax v. Brandix Mauritius Holdings Limited. 5. Noting the above submissions, renotify on 17.11.2025. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 06, 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 12:34:28

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