THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI vs. ERNST AND YOUNG U.S. LLP

ITA - 424 / 2025HC Delhi16 September 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delays in filing and re-filing the appeals by the Revenue in ITA 423/2025 and ITA 424/2025. The exemption applications were allowed, subject to all just exceptions. The Court did not delve into the merits of the appeals themselves, as the matter was adjourned for further hearing. The reasoning for condoning the delay is stated to be based on the reasons provided in the applications filed by the Revenue. The operative direction was to condone the delays and dispose of the applications, and to re-notify the appeals for hearing.

What were the facts?

The Commissioner of Income Tax (International Taxation)-1, New Delhi (Revenue) has filed two appeals, ITA 423/2025 and ITA 424/2025, against the respondent, Ernst and Young U.S. LLP (Assessee). The appeals are before the Delhi High Court. The Revenue sought condonation of delay in filing and re-filing the appeals. The Assessee appeared through their counsel and requested time to file certain judgments. The High Court, on September 16, 2025, allowed the exemption applications and condoned the delays in filing and re-filing the appeals, subject to just exceptions. The matters were then re-notified for September 23, 2025, at the request of the Assessee's counsel.

What were the issues?

The High Court was to decide on the condonation of delay in filing and re-filing the appeals by the Revenue. The Revenue sought condonation of delay, citing reasons provided in their applications. The Assessee, appearing on advance notice, sought time to file certain judgments. No specific arguments from either side regarding the merits of the appeals are recorded in this order. The primary procedural issue was whether the delays in filing and re-filing the appeals by the Revenue should be condoned.

AI-generated summary — verify with the full judgment below

$~85 & 86 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 423/2025 + ITA 424/2025 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Rishabh Nangia, JSC and Mr. Ashvini Kumar, JSC. versus ERNST AND YOUNG U.S. LLP .....Respondent Through: Mr. S. Ganesh, Sr. Adv. with Ms. Ananya Kapoor, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 16.09.2025 CM APPL. 58480/2025 in ITA 423/2025 (Exemption) CM APPL. 58483/2025 in ITA 424/2025 (Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 58481/2025 in ITA 423/2025 (condonation of delay of 21 days in filing) CM APPL. 58482/2025 in ITA 423/2025 (condonation of delay of 606 days in re-filing) CM APPL. 58484/2025 in ITA 424/2025 (condonation of delay of 238 days in re-filing) 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 12:05:18

For the reasons stated in the applications, the delay in re-filing and filing the appeals are condoned. 4. The applications are disposed of. ITA 423/2025 ITA 424/2025 5. Mr. S. Ganesh, Senior Advocate along with Ms. Ananya Kapoor appears for the respondent on advance notice and seeks time to file certain judgments. 6. At his request, re-notify on 23.09.2025. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 16, 2025/sr 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 12:05:18

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