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HIGH COURT OF DELHI
Decision delivered on: 17.08.2023
COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 ..... Appellant
Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat and
Ms Easha, Advs.
Through: Mr S.S. Tomar with Mr Ankit Sahani, Advs.
HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]
RAJIV SHAKDHER, J. (ORAL):
JUDGMENT
1. This appeal concerns Assessment Year (AY) 2019-20.
2. Via this appeal, the appellant/revenue seeks to assail the order dated 31.01.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].
3. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, fairly informs us that the issue raised in the present appeal is covered by the decision of this Court dated 24.07.2023 rendered in ITA No. 395/2023, titled Commissioner of Income Tax (International Taxation)-2 vs. Intelsat US LLC (Erstwhile Intelsat Corporation).
4. The said decision concerns AY 2018-19. While disposing the appeal, ITA 455/2023 we had made the following observations: -
5. Accordingly, in this case as well, the appeal is closed.
6. In case, the appellant/revenue were to succeed in their appeals pending in matters of M/s Asia Satellite Telecommunications Co. Ltd. v. DIT (2011) 322 ITR 340 (Del) and Director of International Taxation v. New Skies Satellite BV (2016) 382 ITR 114 (Del), parties will be bound by the decision rendered in said Special Leave Petitions.
RAJIV SHAKDHER JUDGE GIRISH KATHPALIA, J JUDGE AUGUST 17, 2023 Click here to check corrigendum, if any