What did the High Court hold?

The High Court condoned the delay in re-filing the appeal. The court noted that the issue was covered by a previous judgment of a coordinate bench, and therefore, no substantial question of law arose.

The Revenue filed an appeal before the High Court against an ITAT order that ruled in favour of the assessee. The Revenue sought condonation of delay in re-filing the appeal, which was not opposed by the assessee.

What were the issues?

Whether a substantial question of law arises for consideration when the issue is covered by a previous High Court judgment. The delay in re-filing the appeal.

CIT vs New Skies Satellite Bv | Delhi High Court 2023

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 41/2023 & CM APPL. 3045/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Ms Easha Kadian, Adv. for Mr Sanjay Kumar, Sr. Standing Counsel.

versus

NEW SKIES SATELLITE BV

..... Respondent Through: Ms Ananya Kapoor and Mr Salil Kapoor, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

23.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.3045/2023 [Application filed on behalf of the appellant seeking condonation of delay of 54 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 54 days. 2. Ms Ananya Kapoor, who appears on behalf of the respondent/assessee, says that she does not oppose the prayer made in the application. 3. Accordingly, the delay is condoned. 4. The application is disposed of in the aforesaid terms. ITA 41/2023

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 12:34:26

ITA 41/2023 5. This appeal concerns Assessment Year (AY) 2018-19. The Income Tax Appellate Tribunal [in short “Tribunal”] via the impugned order dated 22.04.2022, has ruled in favour of the respondent/assessee. 6. Learned counsel for the parties inform us that the issue raised in the instant matter is covered by the judgment of the coordinate bench of this court rendered in Director of Income–Tax v. New Skies Satellite BV and Anr. [2016] 382 ITR 114 (Del) 7. In view of what is stated hereinabove, no substantial question of law arises for our consideration in the present appeal. 8. The appeal is, accordingly, closed.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 23, 2023

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ITA 41/2023

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 12:34:26

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. NEW SKIES SATELLITE BV

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