THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. THAICOM PUBLIC CO LTD.( FORMERLY KNOWN AS SHIN SATELLITE PUBLIC CO. LTD.)

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ITA - 772 / 2023HC Delhi15 December 20232 pages
For Petitioner: RUCHIR BHATIA
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the issue in the present appeal was covered by a previous dismissal order of a coordinate bench. Therefore, no substantial question of law arose for consideration.

What were the facts?

The Revenue appealed an ITAT order for AY 2016-17. The Revenue's counsel acknowledged a prior coordinate bench decision in a similar case involving the same assessee, which was dismissed.

What were the issues?

Whether a substantial question of law arises for consideration when the issue is covered by a prior decision of a coordinate bench in a similar case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 772/2023 & CM APPL. 65147/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant Through: Mr Pratyaksh Gupta, Standing Counsel.

versus THAICOM PUBLIC CO LTD.( FORMERLY KNOWN AS SHIN SATELLITE PUBLIC CO. LTD.)

..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MR JUSTICE GIRISH KATHPALIA

O R D E R %

15.12.2023

[Physical Hearing/Hybrid Hearing (as per request)] 1. This appeal concerns Assessment Year (AY) 2016-17. 2. Via the instant appeal, the appellant/revenue seeks to assail the order dated 21.02.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 3. Learned standing counsel for the appellant/revenue fairly brings to our notice the decision rendered by the coordinate bench in ITA 411/2018, titled The Commissioner of Income Tax – International Taxation – 3 v. Thaicom Public Co. Ltd., which covers the issue raised in the instant appeal against the appellant/revenue and in favour of the respondent/assessee. 3.1. The aforementioned appeal i.e., ITA 411/2018, was dismissed by the coordinate bench via order dated 10.04.2018. The order dated 10.04.2018 is ITA 772/2023

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 12:31:40

based on the decision of this court rendered in Director of Income Tax v. New Skies Satellite BV, (2016) 382 ITR 114. 4. Given this position, according to us, no substantial question of law arises for our consideration. The appeal is accordingly closed. 5. Consequently, the pending application is rendered infructuous and the same is closed.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

DECEMBER 15, 2023 / tr

ITA 772/2023

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 12:31:40

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