$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 373/2026 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Maan & Mr. Pratyaksh Gupta, JSCs. versus SFDC IRELAND LIMITED (FORMERLY KNOWN AS TABLEAU INTERNATIONAL UNLIMITED COMPANY) .....Respondent Through: Dr. Shashwat Bajpai, Mr. Mayank Chaturvedi & Mr. Antriksh Shiva, Advocates. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 29.07.2026 1. The appeal in hands is directed against the order dated 02.09.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘D’: New Delhi (hereinafter referred to as ‘Tribunal’) in ITA No. 1475/Del./2025. 2. On perusal of the record, we find that the Tribunal has set aside the assessment order dated 27.01.2025, passed by the Assessing Officer on the ground that the same was passed in the name of erstwhile company though the same had been merged in SFDC Ireland Limited-the appellant herein in spite of the fact that intimation to this effect had been given to both the Assessing Officer and DRP on 09.08.2024 and 22.10.2024, respectively as has been 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 31/07/2026 at 13:51:36 noticed by the Tribunal in its order under challenge. 3. The Tribunal has relied upon judgment of Hon’ble the Supreme Court rendered in the case of Principal Commissioner of Income Tax vs. Maruti Suzuki India Ltd. reported in [2019] 107 taxmann.com 375 (SC). 4. Since the Tribunal’s decision is based upon the judgment of Hon’ble the Supreme Court and learned counsel for the appellant has not been able to point out any distinguishing fact, we do not find any reason to interfere in the present appeal. 5. The appeal is, therefore, rejected. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 29, 2026/nk 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 31/07/2026 at 13:51:36