The Pr. Commissioner Of Income Tax -Iv New Delhi v. Hcl Comnet Systems And Service Ltd.

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 150/2024 THE PR. COMMISSIONER OF INCOME TAX -IV NEW DELHI ..... Appellant Through:

Mr. Shlok Chandra, Sr.SC with Ms. Madhavi Shukla and Ms.

Priya Sarkar, Jr.SCs along with Mr. Ujjwal Jain, Adv.

versus HCL COMNET SYSTEMS AND SERVICE LTD.

..... Respondent Through:

Mr. Aditya Vohra, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 12.03.2024 CM APPL. 12982/2024 (59 Days Delay) 1.

This is an application filed by the appellant seeking condonation of 59 days delay in re-filing the present appeal. 2.

For the reasons stated in the application, the delay of 59 days in re-filing the appeal is condoned.

3.

Application is disposed of.

ITA 150/2024 4.

Mr. Chandra, learned counsel appearing for the appellant, submits that the issue which is sought to be canvassed in the instant appeal stands answered against the respondent in light of the decision rendered by the Supreme Court in CIT v. Bharti Hexacom Ltd. [2023 SCC OnLine SC 1340]. The aforesaid position is not disputed 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 15/03/2024 at 12:45:08

by learned counsel appearing for the respondent assessee. 5.

In view of the aforesaid, this appeal stands allowed and the questions of law stand answered in favour of the appellant. The order of the Tribunal dated 30 June 2023 shall consequently stand set aside. 6.

The appeal is disposed of accordingly.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

MARCH 12, 2024/p 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 15/03/2024 at 12:45:08