Pr. Commissioner Of Income Tax, Delhi - 1 v. M/S Cnh Industrial (India) Pvt. Ltd.

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 535/2025 PR. COMMISSIONER OF INCOME TAX, DELHI - 1 .....Appellant Through:

Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani & Mr. Arijit Ghosh, Advocates.

versus M/S CNH INDUSTRIAL (INDIA) PVT. LTD.

.....Respondent Through:

Appearance not given.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 29.04.2026 1.

The present appeal has been preferred under Section 260A of the Income Tax Act, 1961 for the Assessment Year 2018-19 against the order dated 15.05.2023 passed by Income Tax Appellate Tribunal, Bench "K", Mumbai.

2.

Since the situs of the Tribunal which has passed the impugned order is in Mumbai so also the fact that the Assessing Officer was also in Mumbai, we are of the view that the appeal cannot be maintained at the High Court of Delhi, in light of the judgment of Hon'ble the Supreme Court rendered in the case of Principal Commissioner of Income Tax-I Chandigarh v. ABC Papers Limited reported in (2022) 9 SCC 1.

3.

The appeal is thus, disposed of with a liberty to the respondentdepartment to file a fresh appeal within a period of 60 days from today 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 02/05/2026 at 12:13:30

before the appropriate Court.

DINESH MEHTA, J VINOD KUMAR, J APRIL 29, 2026/nk 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 02/05/2026 at 12:13:30