What did the High Court hold?

The Delhi High Court allowed the Revenue's application for condonation of delay. The Court then closed the appeal as the questions of law were covered by a previous decision.

The Revenue filed an appeal against an ITAT order for AY 2012-13. The Revenue sought condonation of a 300-day delay in re-filing the appeal.

What were the issues?

The primary issue was whether the delay in re-filing the appeal should be condoned. The secondary issue was the disposition of the appeal given that the questions of law were covered by a prior judgment.

CIT vs Amadeus It Group Sa | Delhi High Court 2023

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 315/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Mr Prtyaksh Gupta, Standing Counsel.

versus

AMADEUS IT GROUP SA

..... Respondent Through: Ms Kavita Jha with Mr Udit Naresh, Advs. CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

30.05.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM Appl.29611/2023 1. Allowed, subject to just exceptions. CM Appl.29612/2023 2. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the petition. 2.1 According to the appellant, the period of delay involved is 300 days. 3. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that he does not oppose the prayer made in the application. ITA 315/2023

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 14:15:51

Accordingly, the prayer made in the application is allowed. The delay is condoned. 5. The application is disposed of in the aforesaid terms. ITA 315/2023 6. This appeal concerns Assessment Year (AY) 2012-13. The appellant/revenue, via the above-captioned appeal seeks to assail the order dated 26.10.2020 passed by the Income Tax Appellate Tribunal [in short, “Act”]. 7. Mr Ruchir Bhatia, learned senior standing counsel who appears on behalf of the appellant/revenue, says that the questions of law which pertain to the aforementioned appeal are covered by a decision of this Court dated 04.05.2023 passed in ITA No.254/2023, titled The Commissioner of Income Tax-International Taxation-1 vs. Amadeus IT Group SA. 8. Having regard to the statement made by Mr Bhatia, the appeal is closed.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 30, 2023/pmc

Click here to check corrigendum, if any

ITA 315/2023

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 14:15:51

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AMADEUS IT GROUP SA

What did the High Court hold?

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