Case Law Details
CIT Vs Amadeus It Group Sa (Delhi High Court)
Introduction: In a recent decision, the Delhi High Court has extended relief to Amadeus IT Group SA by condoning a substantial delay of 170 days in the re-filing of an Income Tax Appeal. The case pertains to Assessment Year 2018-19 and has significant implications for both the appellant/revenue and the respondent/assessee.
Detailed Analysis:
1. Background of the Case: The matter at hand involves an application filed on behalf of the appellant/revenue seeking condonation of a 170-day delay in re-filing the Income Tax Appeal. The appellant had faced challenges related to the delay in submission.
2. Consent from the Respondent: Mr. Udit Naresh, learned counsel representing the respondent/assessee, did not oppose the application for condonation of delay, showing willingness to cooperate.
3. Condonation Granted: The Delhi High Court, after considering the circumstances and the absence of opposition from the respondent, granted the application for condonation of delay, ensuring that the appellant’s case could proceed.
4. Nature of the Appeal: The Income Tax Appeal, marked as ITA 533/2023, is related to Assessment Year 2018-19. Through this appeal, the appellant/revenue seeks to challenge an order passed by the Income Tax Appellate Tribunal (Tribunal) on 13.09.2022.
5. Tribunal’s Ruling: The Tribunal’s decision favored the respondent/assessee. The Tribunal relied on a previous decision pertaining to the assessee’s case for Assessment Years 2007-08 to 2012-13.
6. Precedent from a Recent Case: Mr. Ruchir Bhatia, learned senior standing counsel representing the appellant/revenue, acknowledged that the issue raised in the current appeal aligns with a decision handed down by the Delhi High Court on 31.08.2023. In that case, titled “The Commissioner of Income Tax-International Taxation-1 vs. Amadeus IT Group SA,” the court addressed similar matters.
7. No Substantial Question of Law: Considering the alignment of the present appeal with the recent decision and the absence of a substantial question of law, the Delhi High Court concluded that there was no need for further deliberation on the matter.
Conclusion: The Delhi High Court’s decision to condone the 170-day delay in re-filing the Income Tax Appeal provides relief to Amadeus IT Group SA. The court’s acknowledgment of the previous decision and the absence of a substantial question of law led to the appeal’s closure. This judgment has implications for cases involving delays in the re-filing of appeals, emphasizing the importance of timely legal procedures and adherence to court decisions.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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.
ITA 533/2023
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.
