COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. MICROSOFT REGIONAL SALES PTE LTD.

$~57 to 64 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 86/2023 & CM Appl.7158/2023 + ITA 87/2023 & CM Appl.7159-60/2023 + ITA 88/2023 & CM Appl.7168/2023 + ITA 89/2023 & CM Appl.7169/2023 + ITA 90/2023 & CM Appl.7170/2023 + ITA 91/2023 & CM Appl.7173-74/2023 + ITA 92/2023 & CM Appl.7176-77/2023 + ITA 93/2023 & CM Appl.7209-10/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel with Ms Hemlata Rawat, Advocate.

versus

MICROSOFT REGIONAL SALES PTE LTD. ..... Respondent Through: Ms Dipika Aggarwal, Advocate for Mr Nageswar Rao, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

15.02.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.7160/2023 in ITA 87/2023 CM Appl.7174/2023 in ITA 91/2023 CM Appl.7177/2023 in ITA 92/2023 CM Appl.7210/2023 in ITA 93/2023 1. Allowed, subject to just exceptions. CM Appl.7158/2023 in ITA 86/2023 [Application filed on behalf of the appellant seeking condonation of delay of 100 days in re-filing the appeal] CM Appl.7159/2023 in ITA 87/2023[Application filed on behalf of the appellant seeking condonation of delay of 04 days in filing the appeal] ITA 86/2023 & connected matters

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CM Appl.7168/2023 in ITA 88/2023[Application filed on behalf of the appellant seeking condonation of delay of 04 days in filing the appeal] CM Appl.7169/2023 in ITA 89/2023[Application filed on behalf of the appellant seeking condonation of delay of 08 days in filing the appeal] CM Appl.7170/2023 in ITA 90/2023[Application filed on behalf of the appellant seeking condonation of delay of 100 days in filing the appeal] CM Appl.7173/2023 in ITA 91/2023 [Application filed on behalf of the appellant seeking condonation of delay of 70 days in re-filing the appeal] CM Appl.7176/2023 in ITA 92/2023[Application filed on behalf of the appellant seeking condonation of delay of 100 days in re-filing the appeal] CM Appl.7209/2023 in ITA 93/2023[Application filed on behalf of the appellant seeking condonation of delay of 60 days in re-filing the appeal] 2. These are the applications filed on behalf of the appellant/revenue. 2.1 The appellant revenue seeks condonation of delay in filing/re-filing the appeals. 3. Ms Dipika Aggarwal, who appears on behalf of the respondent/assessee, says that she would have no objection if the prayer made in the applications is allowed. 3.1 It is ordered accordingly. 4. The applications are disposed of in the aforesaid terms. ITA 86/2023 ITA 87/2023 ITA 88/2023 ITA 89/2023 ITA 90/2023 ITA 91/2023 ITA 92/2023 ITA 86/2023 & connected matters