What did the High Court hold?

The High Court allowed the applications for condonation of delay in filing and re-filing the appeals. The court also directed the parties to supply a common convenience file of documents.

What were the issues?

The primary issue was whether the delay in filing the appeals by the revenue should be condoned. The court also addressed procedural aspects for the upcoming disposal of the appeals.

CIT vs Adobe Systems Software Ireland Ltd | Delhi High Court 2023

Q: What were the facts?

The revenue filed appeals before the High Court, seeking condonation of delay in filing and re-filing. The assessee did not object to the delay being condoned.

$~22 to 29, 32 & 35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 474/2023 + ITA 476/2023 + ITA 477/2023 + ITA 478/2023 + ITA 479/2023 + ITA 480/2023 + ITA 481/2023 + ITA 753/2023 + ITA 771/2023 + ITA 774/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel

versus

ADOBE SYSTEMS SOFTWARE IRELAND LTD ..... Respondent

Through: Mr Vishal Kalra, Advocate 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)] CM APPL. 65144/2023 in ITA 771/2023 1. Allowed, subject to just exception. CM APPL. 64439/2023 & 64440/2023 in ITA 753/2023 CM APPL. 65145/2023 & 65146/2023 in ITA 771/2023 CM APPL. 65166/2023 & 65167/2023 in ITA 774/2023 [Application moved on behalf of the appellant/revenue seeking condonation of delay in filing and re-filing the appeal] ITA 474/2023 & other connected matters

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 12:33:30

These are applications moved on behalf of the appellant/revenue seeking condonation of delay in filing and re-filing the appeal. 3. Mr. Vishal Kalra, learned counsel, who appears on behalf of the respondent/assessee, says that he would have no objection if the delay is condoned. 3.1 It is ordered accordingly. 4. The applications are disposed of, in the aforesaid terms. ITA 474/2023 ITA 476/2023 ITA 477/2023 ITA 478/2023 ITA 479/2023 ITA 480/2023 ITA 481/2023 ITA 753/2023 ITA 771/2023 ITA 774/2023 5. Counsel(s) for the parties say that they would supply a common convenience file of documents relevant for disposal of the above-captioned appeals. 6. For this purpose, list the above-captioned appeals before the concerned Registrar on 09.01.2024. 7. List the matters before the court on 29.02.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J DECEMBER 15, 2023/rk

Click here to check corrigendum, if any ITA 474/2023 & other connected matters

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 12:33:30

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD

What did the High Court hold?

What were the facts?

What were the issues?

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