The Commissioner Of Income Tax - ... vs Amadeus It Group Sa
ID: F2J-C-2558 Court: Delhi High Court - Orders Case number: ITA 315/2023 Decision date: 2023-05-30 DISPOSED
Finin2min decision brief
Delhi High Court - Orders ruling in ITA 315/2023. Operative-order extract: The application is disposed of in the aforesaid terms.
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Delhi High Court - Orders
The Commissioner Of Income Tax - ... vs Amadeus It Group Sa on 30 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~35
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 315/2023
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -1 ..... Appellant
Through: Mr Ruchir Bhatia, Sr Standing
Counsel with Mr Prtyaksh
Gupta, Standing Counsel.
versus
AMADEUS IT GROUP SA ..... Respondent
Through: Ms Kavita Jha with Mr Udit
Naresh, Advs.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 30.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.29611/2023
1. Allowed, subject to just exceptions. CM Appl.29612/2023
2. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the petition. 2.1 According to the appellant, the period of delay involved is 300 days.
3. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that he does not oppose the prayer made in the application. ITA 315/2023 1/2
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 08/10/2023 at 02:53:19
4. Accordingly, the prayer made in the application is allowed. The delay is condoned.
5. The application is disposed of in the aforesaid terms. ITA 315/2023
6. This appeal concerns Assessment Year (AY) 2012-13. The appellant/revenue, via the above-captioned appeal seeks to assail the order dated 26.10.2020 passed by the Income Tax Appellate Tribunal [in short, "Act"].
7. Mr Ruchir Bhatia, learned senior standing counsel who appears on behalf of the appellant/revenue, says that the questions of law which pertain to the aforementioned appeal are covered by a decision of this Court dated 04.05.2023 passed in ITA No.254/2023, titled The Commissioner of Income Tax-International Taxation-1 vs. Amadeus IT Group SA.
8. Having regard to the statement made by Mr Bhatia, the appeal is closed.
RAJIV SHAKDHER, J GIRISH KATHPALIA, J MAY 30, 2023/pmc Click here to check corrigendum, if any ITA 315/2023 2/2 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 08/10/2023 at 02:53:19
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Questions answered
What did the court decide?
Delhi High Court - Orders ruling in ITA 315/2023. Operative-order extract: The application is disposed of in the aforesaid terms.
Which case and court does this page cover?
ITA 315/2023, decided by Delhi High Court - Orders on 2023-05-30.
Is the complete judgment available?
Yes. The complete searchable public court text appears on this page and in the downloadable local reference PDF.
What should be checked before relying on this ruling?
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