Case Law Details
CIT International Taxation Vs Huawei Technologies Co. Ltd. (Delhi High Court)
In this case There was no need for filing this appeal due to subsequent ITAT order & Income Tax department expresses regret for filing infructuous appeal.
Recording the aforesaid regret High Court directs Income Tax Department to be more careful in future, High Court disposes of the present appeal and application as infructuous.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Present appeal has been filed challenging the order dated 09th December, 2020 passed by the Income Tax Appellate Tribunal (for short ‘ITAT’) in ITA 1500/Del./2014 for the Assessment Year 2009-10.
Today, learned counsel for the respondent, has handed over in Court, a photocopy of the order dated 29th October, 2021 passed by the ITAT recalling its order vis-a-vis Grounds 6 and 7 in an application filed under Section 254(2) of the Income Tax Act, 1961.
It is pertinent to mention that the present appeal filed on 16th June, 2022 challenges the initial order of the ITAT dated 09th December, 2020 primarily with regard to Grounds 6 and 7.
Though the present appeal is supported by an affidavit of the Commissioner of Income Tax dated 16th June, 2022, yet the subsequent order of the ITAT dated 29th October, 2021 was not disclosed by the Department either to its counsel or to this Court.
In fact, this Court is of the view that there was no need for filing the present appeal in view of the subsequent order of the ITAT dated 29th October, 2021.
At this stage, learned counsel for the appellant expresses regret for filing an infructuous appeal.
Recording the aforesaid regret and directing the Income Tax Department to be more careful in future, this Court disposes of the present appeal and application as infructuous. It is clarified that if the appellant so desires, it is at liberty to file a separate appeal challenging the liability to deposit advance tax and interest thereon.
At this stage, learned counsel for the appellant states that the appellant has filed seven other appeals with the Registry of this Court. Registry is directed to list the said seven appeals filed vide Diary Nos.1058881/2022, 1058887/2022, 1058890/2022, 1058892/2022, 1058925/2022, 1058932/2022 and 1058947/2022 on 04th August, 2022.
