COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. M/S BAKER HUGHES ENERGY TECHNOLOGIES UK LTD.

ITA - 440 / 2025HC Delhi18 September 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court has condoned the delay of 598 days in re-filing and 12 days in filing the appeal preferred by the Commissioner of Income Tax, International Taxation-1, New Delhi. The Court has issued notice in the appeal. As a procedural step, the parties have been directed to file all documents that were available before the ITAT within a period of six weeks. Furthermore, the counsel for both the Assessee and the Revenue are mandated to submit their written submissions, along with the judgments they intend to rely upon. The appeal has been re-notified for March 17, 2026. No decision on the merits of the appeal has been made at this stage.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, International Taxation-1, New Delhi (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Baker Hughes Energy Technologies UK Ltd. (the Assessee). The Revenue sought condonation for a delay of 598 days in re-filing and 12 days in filing the appeal. The Delhi High Court has issued notice in the appeal and directed both parties to file all documents that were available before the ITAT within six weeks. Additionally, the counsel for the parties are required to submit written submissions along with any judgments they intend to rely upon. The matter has been re-notified for hearing on March 17, 2026.

What were the issues?

1. Whether the delay in filing the appeal by the Revenue should be condoned, considering the significant period of 598 days in re-filing and 12 days in filing. Assessee's Contention: The judgment does not record any specific arguments from the Assessee regarding the delay. The Assessee is represented by counsel who accepted notice. Revenue's Contention: The Revenue has filed applications seeking condonation of delay, citing reasons for the same which are not detailed in this order. The High Court has condoned the delay for the reasons stated in the applications.

AI-generated summary — verify with the full judgment below

$~269 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 440/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, SCs. versus M/S BAKER HUGHES ENERGY TECHNOLOGIES UK LTD. .....Respondent Through: Mr. Sachit Jolly, Sr. Adv. with Ms. Rashi Khanna and Ms. Viyushti Rawat, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 18.09.2025 CM APPL. 59317/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 59318/2025, CM APPL. 59319/2025 3. For the reasons stated in the applications, the delay of 598 days in re- filing and 12 days in filing the appeal is condoned. 4. The applications are disposed of. ITA 440/2025 5. Issue notice. 6. Ms. Rashi Khanna, learned counsel for the respondent accepts notice. 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 12:07:16

Appropriate shall be, the parties herein shall file all the documents, which were available before the ITAT within a period of six weeks. 8. Additionally, the counsel for the parties shall file their written submissions as well along with the judgment(s), they intend to rely upon. 9. Re-notify on 17.03.2026. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 18, 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 12:07:16

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