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

ITA 533/2023

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$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Decision delivered on: 18.09.2023 + ITA 533/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMADEUS IT GROUP SA

..... Respondent

Through: Ms Kavita Jha with Mr Udit Naresh

and Mr Himanshu Aggarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM APPL. 47917/2023 1. Allowed, subject to just exceptions. CM No.47918/2023 [Application filed on behalf of the appellant seeking condonation of delay of 170 days in re-filing the appeal] 2. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 2.1 According to the appellant/asseessee, there is a delay of 170 days in re-filing the appeal. 3. Mr Udit Naresh, learned counsel, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the Digitally Signed By:VAISHALI CHAUHAN Signing Date:26.09.2023 14:53:57 Signature Not Verified

ITA 533/2023

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application. 4. Accordingly, the prayer made in the application is allowed. 5. The application is disposed of. ITA 533/2023 6. This appeal concerns Assessment Year (AY) 2018-19. 7. Via the instant appeal, the appellant/revenue seeks to assail the order dated 13.09.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 8. The Tribunal has ruled in favour of respondent/assessee and in this regard relied upon the decision rendered in the assessee’s case for AYs 2007-08 to 2012-13. 9. It is not disputed by Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of appellant/revenue that the issue raised in the instant appeal is covered by the decision of this court dated 31.08.2023 in The Commissioner of Income Tax-International Taxation-1 vs Amadeus IT Group SA, 2023:DHC:6502-DB. 10. Accordingly, the appeal is closed, as no substantial question of law arises for our consideration.

RAJIV SHAKDHER JUDGE

GIRISH KATHPALIA JUDGE SEPTEMBER 18, 2023/RY

Click here to check corrigendum, if any Digitally Signed By:VAISHALI CHAUHAN Signing Date:26.09.2023 14:53:57 Signature Not Verified