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$~55 to 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 186/2023 + ITA 187/2023 + ITA 188/2023
PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant
Through: Mr Puneet Rai, Sr Standing Counsel.
versus
VERIZON COMMUNICATIONS INDIA PVT. LTD...... Respondent
Through: Mr Rajeev Mishra, Advocate.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
O R D E R %
28.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.15085/2023 in ITA 186/2023[Applications filed on behalf of the appellant/revenue seeking condonation of delay of 288 days in re- filing the appeal] CM Appl.15086/2023 in ITA 187/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 285 days in re- filing the appeal] CM Appl.15087/2023 in ITA 188/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 286 days in re- filing the appeal]
These are the applications filed on behalf of the appellant/revenue seeking condonation of delay. 2. According to the appellant/revenue, the period of delay involved in the above-captioned appeals is 288 days [ITA 186/2023], 285 days [ITA 187/2023] and 286 days [ITA 188/2023]. ITA 186-188/2023
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Mr Rajeev Mishra, who appears on behalf of the non- application/respondent, does not oppose the prayer made in the applications. 4. The delay is, accordingly, condoned. The applications are disposed of. ITA 186/2023 ITA 187/2023 ITA 188/2023 5. These appeals concern Assessment Years (AY) 2010-11 [ITA 186/2023], 2015-16 [ITA 187/2023] and 2013-14 [ITA 188/2023]. 6. The Income Tax Appellate Tribunal [in short, the “Tribunal”], via the common impugned order dated 20.10.2021, has ruled in favour of the respondent/assessee on issues which arise for consideration before us. 6.1 The Tribunal, it appears, has relied upon its own judgment rendered in AY 2011-12. 7. We are informed by Mr Puneet Rai, learned senior standing counsel, who appears on behalf of the appellant/revenue, that an appeal under Section 260A of the Income Tax Act, 1961 [in short, “Act”] has been lodged with this Court challenging the Tribunal's order concerning AY 2011-12. 7.1 We are told by Mr Rai that in that case, Diary no.1190971 has been allocated by the Registry. 8. There are only two issues on which these appeals founded: (i) First, whether the Tribunal has erred in deleting the additions amounting to Rs.11,14,74,058/-, on account of disallowance under Section 80IA of the Act?
ITA 186-188/2023
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(ii) Second, whether the Tribunal has committed an error in deleting the additions amounting to Rs.72,09,30,047/-, on account of disallowance under Section 40(a)(i) of the Act? 9. The disallowance has been made as the respondent /assessee has not deducted tax at source under Section 194J of the Act. 10. According to the AO, the payments made to the respondent/assessee were royalty in terms of Explanation appended to Section 9(1)(vi) of the Act. 11. Prima facie, according to us, this issue is covered by a judgment of the Supreme Court rendered in Engineering Analysis Centre of Excellence (P.) Ltd. Vs. Commissioner of Income Tax and Anr, (2022) 3 SCC 321. 12. Since Mr Rai says that the appeal for AY 2011-12 is likely to be listed shortly, list the above-captioned appeals on 19.05.2023.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
MARCH 28, 2023/pmc
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ITA 186-188/2023
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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 14:02:17