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HIGH COURT OF DELHI
Decision delivered on: 18.09.2023
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -1 ..... Appellant
Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.
Through: Ms Kavita Jha with Mr Udit Naresh and Mr Himanshu Aggarwal, Advs.
HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]
RAJIV SHAKDHER, J. (ORAL):
JUDGMENT
1. Allowed, subject to just exceptions. CM No.47918/2023 [Application filed on behalf of the appellant seeking condonation of delay of 170 days in re-filing the appeal]
2. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 2.[1] According to the appellant/asseessee, there is a delay of 170 days in re-filing the appeal.
3. Mr Udit Naresh, learned counsel, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the application.
4. Accordingly, the prayer made in the application is allowed.
5. The application is disposed of.
6. This appeal concerns Assessment Year (AY) 2018-19.
7. Via the instant appeal, the appellant/revenue seeks to assail the order dated 13.09.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].
8. The Tribunal has ruled in favour of respondent/assessee and in this regard relied upon the decision rendered in the assessee’s case for AYs 2007-08 to 2012-13.
9. It is not disputed by Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of appellant/revenue that the issue raised in the instant appeal is covered by the decision of this court dated 31.08.2023 in The Commissioner of Income Tax-International Taxation-1 vs Amadeus IT Group SA, 2023:DHC:6502-DB.
10. Accordingly, the appeal is closed, as no substantial question of law arises for our consideration.
RAJIV SHAKDHER JUDGE GIRISH KATHPALIA JUDGE SEPTEMBER 18, 2023 Click here to check corrigendum, if any