What did the High Court hold?

The High Court allowed the applications for condonation of delay, subject to just exceptions. The court also directed the appellant to furnish the case file to the respondent via email.

The appeals were filed by the Commissioner of Income Tax against Standard Chartered Grindlays Bank Ltd. and Standard Chartered Grindlays Pty Ltd. The revenue sought condonation of delay in re-filing the appeals.

What were the issues?

The primary issue was the delay in re-filing the appeals by the revenue. The court also addressed the procedural aspect of furnishing the case file to the respondent.

CIT vs Standard Chartered Grindlays Bank… | Delhi High Court 2023

$~38, 39, 41 and 43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 584/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate.

versus

STANDARD CHARTERED GRINDLAYS BANK LTD

..... Respondent

Through: Ms Shashi M Kapila, Mr Sushil

Kumar Advocates + ITA 585/2023

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate.

versus

STANDARD CHARTERED GRINDLAYS PTY LTD.... Respondent

Through: Ms Shashi M Kapila, Mr Sushil

Kumar Advocates + ITA 587/2023

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant

Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate.

versus

STANDARD CHARTERED GRINDLAYS PTY LTD.....Respondent

Through: Ms Shashi M Kapila, Mr Sushil

Kumar Advocates ITA 584/2023 & connected matters

page 1 of 3 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 28/03/2026 at 01:38:59

+ ITA 589/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-3

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate.

versus

STANDARD CHARTERED GRINDLAYS BANK LTD.

..... Respondent

Through: Ms Shashi M Kapila, Mr Sushil

Kumar Advocates

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

18.10.2023 CM APPL. 54353/2023 in ITA 587/2023 1. Allowed, subject to just exceptions. CM No.54260/2023 in ITA 584/2023 CM No.54261/2023 in ITA 585/2023 CM No.54354/2023 in ITA 587/2023 CM No.54436/2023 in ITA 589/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 400 days in re-filing the appeal] 2. Ms Shashi M. Kapila, learned counsel, who appears on behalf of the respondent/assessee says that respondent/assessee has not been served with the entire case file. 3. Ruchir Bhatia, senior standing counsel, who appears on behalf of the appellant/revenue, is requested to furnish the case file in the above- captioned appeals via email, in the course of the day. ITA 584/2023 & connected matters

page 2 of 3 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 28/03/2026 at 01:38:59

At the request of counsel for the parties, list the above-captioned appeals on 22.11.2023. 5. In the meanwhile, counsel for the parties will file short written submissions, not exceeding three pages each, at least five days before the next date of hearing.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J OCTOBER 18, 2023/as

Click here to check corrigendum, if any

ITA 584/2023 & connected matters

page 3 of 3

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 28/03/2026 at 01:38:59

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3 vs. STANDARD CHARTERED GRINDLAYS BANK LTD

What did the High Court hold?

What were the facts?

What were the issues?

Recent GST High Court judgments