Supreme Court - Daily Orders
The Commissioner Of Income Tax, ... vs Ess Distribution (Mauritius) S.N.C. ... on 16 February, 2026
Author: Rajesh Bindal
Bench: Rajesh Bindal
ITEM NO.15 COURT NO.14 SECTION XIV
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 4783/2026
[Arising out of impugned final judgment and order dated 13-02-2024
in ITA No. 344/2023 passed by the High Court of Delhi at New Delhi]
THE COMMISSIONER OF INCOME TAX, INTERNATIONAL
TAXATION 1, NEW DELHI Petitioner(s)
VERSUS
ESS DISTRIBUTION (MAURITIUS) S.N.C. E.T. COMPAGNIE Respondent(s)
(IA No. 45343/2026 - CONDONATION OF DELAY IN FILING)
Date : 16-02-2026 This matter was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE RAJESH BINDAL
HON'BLE MR. JUSTICE VIJAY BISHNOI
For Petitioner(s) :
Mr. V C Bharathi, Adv.
Mr. Sudarshan Lamba, AOR
For Respondent(s) :
UPON hearing the counsel the Court made the following
O R D E R
1. The present petition has been filed impugning the order dated 13.02.2024 passed by the High Court of Delhi in ITA No. 344 of 2023, whereby the High Court has dismissed the appeal filed by the petitioner herein.
2. There is delay of 620 days in filing the present petition. The application for condonation of delay hardly justifies condonation of such a huge delay in filing the Signature Not Verified Digitally signed by ANITA MALHOTRA Date: 2026.02.19 18:22:47 IST Reason: petition. 1
3. Accordingly, the application for condonation of delay is dismissed. Consequently, the Special Leave Petition is also dismissed with cost of ₹50,000/- (Rupees fifty thousand only) for filing the present petition after such a huge delay. The amount of cost shall be deposited by the petitioner in the below mentioned bank account within four weeks from today:
Name of Fund Armed Forces Battle
Casualties Welfare Fund
Bank Name Canara Bank Branch South
Block, Defence Headquarters,
New Delhi – 110011
IFSC Code CNRB0019055
Account No. 90552010165915
4. The Registry is directed to forward a copy of this order on the following email id for information:
[email protected]
5. Pending application shall also stand disposed of.
(ANITA MALHOTRA) (AKSHAY KUMAR BHORIA)
AR-CUM-PS COURT MASTER
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