The Commissioner Of Income Tax - International Taxation -1 v. Amadeus It Group Sa

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 18.09.2023 + ITA 533/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 ..... Appellant Through:

Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus AMADEUS IT GROUP SA ..... Respondent Through:

Ms Kavita Jha with Mr Udit Naresh and Mr Himanshu Aggarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):

CM APPL. 47917/2023 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 ITA 533/2023 By:VAISHALI CHAUHAN 14:53:57

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.

RAJIV SHAKDHER JUDGE GIRISH KATHPALIA JUDGE SEPTEMBER 18, 2023/RY Click here to check corrigendum, if any ITA 533/2023 By:VAISHALI CHAUHAN 14:53:57