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$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 344/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhaita, Sr. Standing Counsel
versus
ESS DISTRIBUTION ( MAURITIUS) S.N.C. ET. COMPAGNIE ..... Respondent
Through: None
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
06.07.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 33607/2023 1. Allowed, subject to the appellant filing certified copies of the orders, at least three days before the next date of hearing. ITA 344/2023
Mr Ruchir Bhaita, learned senior standing counsel informs us that the connected appeal concerning the respondent/assessee i.e., ITA No. 336/2023 (AY 2012-13) is listed for hearing on 13.12.2023. 3. Mr Bhatia requests that the instant appeal be listed on the same date. 4. Accordingly, list the above-captioned appeal on 13.12.2023. ITA 344/2023
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 14:14:47
To be noted, the instant appeal concerns Assessment Year 2011-12. 6. We are also informed by Mr Bhatia, that the order dated 21.11.2022 passed by the Income Tax Appellate Tribunal in is also assailed in ITA No. 336/2023. 7. We may note, that the Tribunal has returned findings to the effect that the respondent neither has a PE in India, nor can it be held to be DAPE in terms of Article 5 of the treaty obtaining between India and Mauritius. 8. These are the aspects which will be examined on the next date of hearing.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J JULY 6, 2023/as
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ITA 344/2023
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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 14:14:47