THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. INTER CONTINENTAL HOTELS GROUP (ASIA PACIFIC ) PTE. LTD.

ITA - 128 / 2024HC Delhi21 February 20241 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The High Court has not yet decided the appeal on its merits. The order records that the respondent has not appeared despite being put on advance notice. Consequently, the Court has directed the appellant to effect service through all permissible modes, including approved courier service. The matter has been adjourned to 25.04.2024 for further proceedings. No findings on any substantive issues have been made at this stage, and no operative directions have been issued beyond those related to service and adjournment.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax - International Taxation - 2 (the Appellant/Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Inter Continental Hotels Group (Asia Pacific) Pte. Ltd. The appeal pertains to assessment year(s) not specified in the provided text. The Appellant is seeking admission of the appeal. The respondent has been placed on advance notice but has not appeared. The High Court has directed the Appellant to take steps for service through all permissible modes, including approved courier service, and has listed the matter again for 25.04.2024.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments made by either the assessee or the revenue. Therefore, the questions of law or mixed law and fact, and the contentions of the parties, including any authorities, circulars, or precedents relied upon, are not available in this excerpt.

AI-generated summary — verify with the full judgment below

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 128/2024 and CM APPLs. 10535/2024 & 10537/2024

THE COMMISSIONER OF INCOME TAX -

INTERNATIONAL TAXATION -2 ..... Appellant

Through: Mr. Ruchir Bhatia, SSC

versus

INTER CONTINENTAL HOTELS GROUP (ASIA PACIFIC )

PTE. LTD.

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

21.02.2024 CM APPL. 10536/2024 (Exemption)

Allowed, subject to all just exceptions.

Application is disposed of. ITA 128/2024 and CM APPLs. 10535/2024 & 10537/2024

Notice. Although the respondent is stated to have been placed on advance notice, none has appeared on its behalf when the matter was called. Consequently, let learned counsel for the appellant take steps for service through all permissible modes including via approved courier service. List again on 25.04.2024.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. FEBRUARY 21, 2024/neha 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 12:50:30

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