COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 42/2023 & CM APPL. 3046/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Ms Easha Kadian, Adv. for Mr Sanjay Kumar, Sr. Standing Counsel.

versus

NATIONAL PETROLEUM CONSTRUCTION COMPANY

..... Respondent Through: Mr Divyanshu Agrawal, Ms Pooja Mittal and Mr Vaibhav, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

23.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.3046/2023 [Application filed on behalf of the appellant seeking condonation of delay of 100 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 100 days. 2. Mr Divyanshu Agrawal, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the application. 3. Accordingly, the delay in re-filing is condoned. 4. The application is disposed of, in the aforesaid terms. ITA 42/2023

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ITA 42/2023 5. This appeal concerns Assessment Year (AY) 2015-16. The Income Tax Appellate Tribunal [in short, “Tribunal”] via the impugned order dated 06.04.2022 has ruled in favour of the respondent/assessee. 6. The Tribunal’s finding is that the respondent/assessee does not have a Permanent Establishment [in short, “PE”] in India and, hence, the income cannot be brought to tax. 7. Learned counsel for the parties inform us that qua the very same issue, in the respondent/assessee’s case concerning AYs 2007-08 to 2009- 10, a decision has been rendered by a coordinate bench of this court upholding the aforementioned view. 7.1 The view of the coordinate bench has been rendered in National Petroleum Construction Co. v. Director of Income Tax (International Taxation) [2016] 383 ITR 648. 8. In view of what is stated hereinabove, no substantial question of law arises for our consideration in the present appeal. 9. The appeal is, accordingly, closed.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 23, 2023

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ITA 42/2023

page 2 of 2 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 12:50:14