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 appellant (Revenue). The Court noted that the respondent-assessee had pointed out that the ITAT's order was consistent with this Court's previous decisions in the assessee's own case for AY 2007-08 and 2008-09, and also with a subsequent High Court decision dated 29.08.2025 in ITA No. 361/2025, which had rejected the Department's appeals for later years. The learned Senior Standing Counsel for the appellant was not in a position to dispute this position. Therefore, in order to maintain consistency and following the prior decisions of this Court in the respondent-assessee's own case, the High Court dismissed the present appeals. The operative direction was the dismissal of the appeals.
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 appeals challenged the ITAT's order for assessment years not explicitly stated in the provided text. The appellant sought condonation for a delay of 427 days in re-filing the appeals. The respondent argued that the ITAT's order was consistent with previous High Court decisions in the assessee's own case for AY 2007-08 and 2008-09, as well as a subsequent High Court decision dated 29.08.2025 in ITA No. 361/2025 concerning the same assessee for later years.
What were the issues?
1. Whether the present appeals filed by the appellant are to be dismissed on the grounds of delay and in light of previous High Court decisions concerning the respondent-assessee. Assessee's Contentions: The respondent-assessee argued that the present appeals should be dismissed. They relied on the ITAT's order, which referred to this Court's decision in the assessee's own case for Assessment Year (AY) 2007-08 and 2008-09, reported as National Petroleum Construction Company v. DIT (2006) 383 ITR 648. Furthermore, the assessee pointed out that this Court, in a decision dated 29.08.2025 in ITA No. 361/2025, had also taken the same view and rejected the Department's appeals for subsequent years. The assessee prayed for the dismissal of the present appeals on similar grounds. Revenue's Contentions: The appellant (Revenue) did not dispute the position stated by the respondent-assessee regarding the prior High Court decisions.
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 12:09:17
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 12:09:17
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