PRINCIPAL COMMISSIONER OF INCOME TAX-04 vs. M/S MICROSOFT INDIA (R AND D) PVT LTD

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ITA - 510 / 2022HC Delhi06 December 20222 pages
For Petitioner: VIBHOOTI MALHOTRA
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the applications for condonation of delay, subject to the appellant filing legible copies of annexures. The matters were then listed for further hearing.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against M/s Microsoft India (R and D) Pvt Ltd. The appellant sought condonation of delay in refiling the appeals.

What were the issues?

The primary issue was the condonation of delay in refiling the appeals. The court also directed the filing of written submissions.

AI-generated summary — verify with the full judgment below

Cited by 4 judgments on BharatTax

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Counted from the text of the judgments hosted here. Most recent first.

$~41, 43, 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 507/2022& CM Appls.52422-23/2022 + ITA 510/2022& CM Appls.52446-47/2022 + ITA 514/2022& CM Appls.52481-82/2022

PRINCIPAL COMMISSIONER OF INCOME TAX-04..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel.

versus

M/S MICROSOFT INDIA (R ANDD) PVT LTD ..... Respondent

Through: Mr Nageshwar Rao, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

06.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.52422/2022 in ITA 507/2022 CM Appl.52446/2022 in ITA 510/2022 CM Appl.52482/2022 in ITA 514/2022 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing.

ITA 507/2022 &CM Appl.52423/2022[Application filed on behalf of the appellant seeking condonation of delay in refiling the appeal] ITA 510/2022 & CM Appl.52447/2022 [Application filed on behalf of the appellant seeking condonation of delay in refiling the appeal] ITA 514/2022 & CM Appl.52482/2022 [Application filed on behalf of the appellant seeking condonation of delay in refiling the appeal]

2.

List the matters along with ITA 509/2022 on 20.01.2023.

ITA nos.507/2022, 510/2022 & 514/2022

1/2 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 14:03:14

3.

Counsel for the parties will file their written submissions, not exceeding three pages each, at least three days before the next date of hearing.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

DECEMBER 6, 2022/pmc

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ITA nos.507/2022, 510/2022 & 514/2022

2/2 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 14:03:14

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