THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI vs. M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC

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ITA - 563 / 2023HC Delhi03 October 20232 pages
For Petitioner: PUNEET RAI
AI SummaryAllowed

What did the High Court hold?

The High Court issued notice in the appeal and listed the matter for further hearing. Parties were directed to file written submissions before the next date.

What were the facts?

The Revenue appealed against an order dated 02.05.2023 passed by the Income Tax Appellate Tribunal concerning Assessment Year 2020-21. The appeal was listed along with several connected appeals.

What were the issues?

The primary issue is the Revenue's challenge to the ITAT's order for AY 2020-21, with the High Court proceeding to hear the appeal.

AI-generated summary — verify with the full judgment below

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 563/2023 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI

..... Appellant

Through: Mr Puneet Rai, Sr. Standing Counsel

with Mr Ashvini Kumar and Mr

Rishabh Nangia, Advs.

versus

M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC ..... Respondent

Through: Mr Rohan Khare, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

03.10.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 50703/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three (3) days before the next date of hearing. ITA 563/2023 2. This appeal concerns Assessment Year (AY) 2020-21. 3. Via this appeal, the appellant/assessee seeks to assail the order dated 02.05.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 4. Mr Puneet Rai, learned senior standing counsel, who appears on behalf of appellant/revenue, informs us that notices have been issued in the connected appeals that are listed on 02.04.2023.

ITA 563/2023

Page 1 of 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 27/03/2026 at 12:04:25

5.

We are further informed that the following appeals are connected:

(i) ITA 202/2022, (ii) ITA 205/2022, (iii) ITA 246/2022, (iv) ITA 247/2022,

(v) ITA 48/2022 and (vi) ITA 263/2022. 6. Issue notice. 6.1 Mr Puneet Rai, learned senior standing counsel, who appears on behalf of appellant/revenue, accepts notice. 7. Accordingly, list the matter on 02.04.2024. 8. Meanwhile, counsel for the parties will file written submissions, not exceeding three (3) pages each, before the next date of hearing i.e., 02.04.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J OCTOBER 3, 2023/RY

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ITA 563/2023

Page 2 of 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 27/03/2026 at 12:04:25

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