THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY
What did the High Court hold?
The High Court dismissed the appeals filed by the Revenue. The Court noted the submission by the assessee's counsel that the ITAT had relied on a previous order of the High Court in the assessee's own case for AY 2007-08 and 2008-09. Crucially, the Court also observed that it had previously dismissed the Department's appeals for subsequent years in ITA No. 361/2025 dated 29.08.2025, taking the same view. Since the Revenue's counsel could not dispute this position, the High Court, in order to maintain consistency and following its own prior decision in the assessee's case, dismissed the present appeals. No specific issue was left undecided; the appeals were disposed of on the basis of precedent.
What were the facts?
The appeals were filed by the Commissioner of Income Tax - International Taxation - 2 (appellant) against the order dated 24.08.2022 passed by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘D’. The respondent is National Petroleum Construction Company. The appellant sought to challenge the ITAT's order for assessment years not explicitly stated in the provided text. The High Court noted that the ITAT had referred to a previous order of the High Court in the assessee's own case for AY 2007-08 and 2008-09. Furthermore, the High Court had previously dismissed the Department's appeals for subsequent years in ITA No. 361/2025 dated 29.08.2025, taking the same view.
What were the issues?
1. Whether the present appeals filed by the Revenue should be dismissed on the grounds of delay and in view of the consistent view taken by the High Court in the assessee's own case for earlier and subsequent assessment years? Assessee's Contention: The assessee argued that the High Court had already decided the matter in its favour for AY 2007-08 and 2008-09 in National Petroleum Construction Company v. DIT (2006) 383 ITR 648, and had also dismissed the Department's appeals for subsequent years in ITA No. 361/2025 dated 29.08.2025. Therefore, the present appeals should also be dismissed. Revenue's Contention: The revenue, represented by Mr. Ruchir Bhatia, was not in a position to dispute the position stated by the assessee's counsel.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R CM APPL. 32759/2026 (delay in re-filing) in ITA 405/2026
For the reasons stated in the applications, the delay of 427 days in re- filing the appeals is condoned. CM APPL. 32764/2026 (delay in re-filing) in ITA 406/2026
The applications stand disposed of. ITA 405/2026, CM APPL. 32758/2026 (delay in filing) in ITA 405/2026
By way of present appeals preferred under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’), the appellant has challenged the order dated 24.08.2022 passed by the Income Tax Appellate Tribunal Delhi Bench ‘D’ (ITAT) (hereinafter referred to as ‘the Tribunal’). ITA 406/2026, CM APPL. 32763/2026 (delay in filing) in ITA 406/2026 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 16/05/2026 at 12:09:15
While pointing out that the delay in filing the appeals is inordinate, Mr. Sachit Jolly, Senior Standing Counsel for the respondent at the outset submitted that the Tribunal in para 7 of its order has referred to the order passed by this Court in assessee’s own case for Assessment Year (AY) 2007-08 and 2008-09 titled as National Petroleum Construction Company v. DIT reported in (2006) 383 ITR 648. 5. He further submitted that in the appeals filed by the Income Tax Department for subsequent years as well i.e. ITA No. 361/2025 titled as The Commissioner of Income Tax – International Taxation-2 v. National Petroleum Construction Company, this Court by its decision dated 29.08.2025 has taken the same view and rejected the Department’s appeals. He prayed that the present appeals also be dismissed.
Mr. Ruchir Bhatia, learned Senior Standing Counsel for the appellant is not in a position to dispute the aforesaid position as stated by Mr. Sachit Jolly, learned Senior Counsel.
In order to maintain consistency and following the decision in ITA No. 361/2025 dated 29.08.2025, passed by this Court in case of the respondent-assessee itself, we dismiss the present appeals.
The appeals alongwith the pending applications are disposed of
DINESH MEHTA, J
VINOD KUMAR, J MAY 14, 2026/dd 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 16/05/2026 at 12:09:15
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