THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ESS DISTRIBUTION ( MAURITIUS) S.N.C. ET. COMPAGNIE

ITA - 344 / 2023HC Delhi06 July 20232 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The High Court noted the ITAT's findings regarding the absence of a PE and DAPE. The court scheduled the appeal for further hearing on a future date, along with a connected appeal.

What were the facts?

The Commissioner of Income Tax appealed against an ITAT order concerning ESS Distribution (Mauritius). The ITAT had previously held that the assessee did not have a Permanent Establishment (PE) in India or a Dependent Agent Permanent Establishment (DAPE).

What were the issues?

The key issue is whether the assessee, ESS Distribution (Mauritius), had a Permanent Establishment (PE) or a Dependent Agent Permanent Establishment (DAPE) in India as per the India-Mauritius tax treaty.

Which sections of the Income-tax Act were involved?

Article 5

AI-generated summary — verify with the full judgment below

$~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

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 14:14:47

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