KRAFT HEINZ FOODS COMPANY-EARLIER KNOWN AS H.J.HEINZ COMPANY, USA vs. COMMISSIONER OF INCOME TAX -INTERNATIONAL TAX-2
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2023
[Physical Hearing/Hybrid Hearing (as per request)] CM No. 66054/2023
Allowed, subject to the appellant filing legible copies of the annexures, at least three (3) days before the next date of hearing. ITA 789/2023 & CM No.66055/2023 [Application filed on behalf of the appellant seeking interim relief]
This appeal concerns Assessment Year (AY) 2012-13. 3. Via, the instant appeal, the appellant/assessee seeks to assail the order dated 01.08.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. ITA 789/2023
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 14:16:40
Mr Salil Kapoor, learned counsel, who appears on behalf of the appellant/assessee, informs us that, apart anything else, the impugned order is flawed as it relies upon decisions rendered for AYs 2009-10 and 2011-12, concerning the appellant/assessee, even when Miscellaneous Applications (MAs) have been moved, qua the above-mentioned years for rectification of mistakes apparent from the record, in which orders have been reserved.
1 Mr Kapoor emphasises that the Tribunal ought to have waited for the decision in the MAs reserved by the Delhi Bench of the Tribunal.
Since accommodation is sought on behalf of Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of respondent/revenue, list the matter on 08.01.2024. RAJIV SHAKDHER, J
GIRISH KATHPALIA, J DECEMBER 19, 2023/RY
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ITA 789/2023
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 14:16:40